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HANDBOUND 
AT THE 



UNIVERSITY OF 
TORONTO PRESS 



Government 
Publications 









PUBLIC ACCOUNTS 



Government 
Publications 



ofthe 



DOMINION OF CANADA 



for the 



FISCAL YEAR ENDED MARCH 31 



1946 




and 



REPORT OF THE AUDITOR 
GENERAL 



OTTAWA — 

EDMOND CLOUTIER. C.M.G., B.A., L.Ph., 

PRINTER TO THE KING'S MOST EXCELLENT MAJESTY 

CONTROLLER OF STATIONERY 

1M7 



mi 8 1962 
i^!g?<ry Of TOgg^ 
9349"^ 



To His Excellency Field Marshal the Right Honourable Viscount Alexander of Tunis, 
K.G., G.C.B., G.C.M.G., C.S.I., D.S.O., M.C., LL.D., A.D.C., Governor General 
and Commander-in-Chief of the Dominion of Canada. 

May it Please Your Excellency: 

The undersigned has the honour to present to Your Excellency the Public Accounts 
of Canada for the Fiscal Year ended March 31, 1946. 
All of which is respectfully submitted. 



D. C. ABBOTT, 

Minister of Finance. 



Ottawa, December 20, 1946. 



ill 



71033— li-A 



TABLE OF CONTENTS 



INTRODUCTION 

ANALYSIS OF THE PUBLIC ACCOUNTS 

Page 

A. Introductory Remarks " xiii 

B. The Balance Sheet as at March 31, 1946— 

(1) Important Items in the Balance Sheet as at March 31, 1946 xiii 

(2) Balance Sheet Changes during the Fiscal Year 1945-46 xv 

C. Summary of Expenditure and Revenue xviii 

D. The Deficit or Increase in Net Debt — 

(1) The Nature of the Net Debt xxi 

(2) The Increase in Net Debt during the Fiscal Year Ended March 31, 1946 xxi 

E. Analysis of Expenditure — 

(1) Ordinary Expenditure xxiii 

(2) Capital Expenditure xxiv 

(3) Special Expenditure " . . . xxiv 

(4) Government Owned Enterprises xxiv 

(5) Other Charges, Including Write-down of Assets xxiv 

(6) War and Demobilization Expenditure xxv 

F. Analysis of Revenue — 

(1) Total Revenue xxviii 

(2) Direct Taxes on Incomes — 

(a) Taxes on Personal Incomes xxx 

(b) Corporation Income Tax and Excess Profits Tax xxx 

(c) Taxes on Interest, Dividends, Rents and Royalties xxx 

(3) vSuccession Duties xxxi 

(4) Indirect Taxes — 

(a) Customs Duties xxxi 

(b) Excise Duties xxxi 

(c) Excise Taxes xxxi 

(5) Miscellaneous Indirect Taxes xxxiii 

(6) Non-tax Revenue xxxiii 

(7) Special Receipts and Credits xxxiv 

G. Percentage Distribution of Revenue and Expenditure, 1945-46 xxxvi 

H. Total Requirements for and Sources of Cash — War Period, April 1, 1939, to March 31, 1946— 

Introduction xxxviii 

War Requirements for cash — 

(a) War Expenditure xxxviii 

(b) Outlay that increased assets or decreased liabilities xxxix 

Non-war Requirements for cash— 

(a) Non-war Expenditure xxxix 

(b) Outlay that increased assets or decreased liabilities xxxix 

Sources of Cash — ■ 

(a) Revenue received in cash xxxix 

(b) Other receipts except borrowing xxxix 

(c) Borrowed P'unds and Borrowing Operations in Canada xxxix 

I. Indirect or Contingent Liabilities: Guaranteed Obligations — 

(1) Guaranteed Securities of Government Owned Enterprises liv 

(2) Guarantee of Bank I>oana to Canadian Wheat Board liv 

(3) Commitments in Respect of National Housing Act Loans Iv 

(4) Guaranteed Home Improvement Loans Iv 

(5) Guarantees of Bank Loans under Home Extension Plan Iv 

(6) Guarantees of Bank Loans to Commodity Prices Stabilization Corporation Ivi 

(7) Guarantees of Bank Loans and Bank Overdrafts to F'inance Munitions Contracts Ivi 

(8) Guarantees of Provincial Receipts from Gasoline Taxes under Dominion-Provincial Taxation 

Agreements and Liquor Revenues ; Ivi 

(9) Guarantees under the Export Oedits Insurance Act Ivi 

(10) Guarantees under Farm Improvement Loans Act Ivi 

(11) Guarantees of Bank Loans^Halifax and Yarmouth Ivi 

(12) Total Guaranteed Obligations Outstanding as at March 31, 1946 Ivii 



* TABLE OF CONTENTS— Conimwed 

PART I 

THE BALANCE SHEET AND SUMMARY STATEMENTS 

Page 

Comparative Balance Sheet, 1945-46 with 1944-45 2 

Comments on the Balance Sheet 4 

Expenditure and Revenue Summary 8 

Comparative Schedules to Balance Sheet, 1945—46 with 1944-45 

Schedule A — Cash — Current and Special Deposits 14 

" B — Departmental Working Capital Advances 14 

" C — Loans and Advances to Railway and Steamship Companies 14 

" D — Loans and Advances to Sundry Government Agencies 15 

" E — Loans and Advances to Provincial and Municipal Governments 16 

" F — Loans and Advances to United Kingdom and Other Governments 16 

" G — Loans and Advances — Miscellaneous 18 

" H — Investments — Canadian Farm Loan Board 18 

" I — Investments — Miscellaneous 18 

" J — Sundry Suspense Accounts 19 

" K — Capital Expenditures 19 

" L — Other Non-Active Assets 21 

" M— Floating Debt 21 

" N— ^Deposit and Trust Accounts — Miscellaneous 23 

" O — Insurance and Guaranty Funds 25 

" P — Pension and Retirement Funds 26 

" Q— Deferred Credits 26 

" R — Sundry Suspense Accounts 27 

" S — Province Debt Accounts 28 

" T— Funded Debt Unmatured 29 

" V — Guaranteed Securities 30 

Comparative Tables 

Table of Expenditure, April 1, 1929, to March 31, 1946 (new classification) 32 

Table of Revenue, April 1, 1929, to March 31, 1946 (new classification) 34 

Table of Debt of Canada 35 

Table of Receipts from War Tax Revenues 36 

Table of Expenditure, July 1, 1867, to March 31, 1935 37 

Table of Revenue, July 1, 1867, to March 31, 1935 38 

Appendices 

No. 1 — Unmatured Funded Debt and Treasury Bills of Canada and Annual Interest Payable Thereon 40 

No. 2 — Amortization of Bond Discount and Commission Account 42 

No. 3 — Statement of Superannuation Account 43 

No. 4 — Statement of National Harbours Board Pension Fund 44 

No. 5 — Halifax Pilots' Pension Fund 44 

No. 6 — Sydney Pilots' Pension Fund 45 

No. 7 — Saint John Pilots' Pension Fund 46 

No. 8 — Montreal Pilots' Pension Fund 47 

No. 9 — British Columbia Pilots' Pension Fund 48 

No. 10 — Recoinage Statement 49 

No. 11 — Coinage Issued 49 

No. 12 — Coinage and Bullion Accounts 50 



i 



TABLE OF CONTENTS— Conimwed 

PART II 
THE ACCOUNTS BY DEPARTMENTS 



Page 

Letter of transmittal 3 

Summarized statements by Departments — 

Revenues and Credits 4 

Ordinary Revenue by Main Classifications 6 

Appropriations, Expenditures, etc 8 

War and Demobilization Expenditures to close of fiscal year 1945-46 10 

Details by Departments 

Agriculture A 

Apple Agreements A — 51 

Cheese and cheese factories, improvements to A — 38 

Cold storage warehouses, subsidies for A — 27 

Experimental Farms Service A — 12 

Feed grains, reserve stock of A — 48 

Feed grains, Western, freight assistance on A — 46 

Fertilizers, subventions and freight allowances A — 49 

Fruit used in manufacture of jam, subsidies on A — 59 

Hog carcasses, premiums on A — 53 

Milk, for butter, for fluid milk and cheese, subsidies on A — 57 

Other Governments, disbursements for A — 61, 62 

Prairie Farm Assistance Act A — 34, 36 

Prairie Farm Emergency Fund A — 36, 62 

Prairie Farm Rehabilitation Act and Water Storage A — 32 

Tomatoes, corn, beans and peas, subsidies to producers of A — 58, 59 

Wheat Acreage Reduction payments A — 36 

Wheat, Western, used as feed for livestock, subsidy on A — 47 

Auditor General's Office B 

Canadian Mutual Aid Board BA 

Chief Electoral Officer C 

Civil Service Commission D 

External Affairs E 

International Joint Commission E — 13 

Finance F 

Bank of Canada F — 53, 57 

Canadian Farm Loan Board F — 52, 57 

Canadian Wheat Board F — 34 

Canadian Wool Board, Limited F — 49, 54 

Central Mortgage and Housing Corporation F — 57 

Central Mortgage Bank F — 57 

Commodity Prices Stabilization Corporation, Limited F — 49, 54 

Comptroller of the Treasury's Office F— 20, 26 

Cost of Loan Flotations F — 13 

Dominion of Canada Assay Office F — 5, 9, 54 

Dominion-Provincial Taxation Agreements F — 18 

Export Credits Insurance Corporation F — 54, 57 

Farmers' Creditors Arrangement Act F — 22 

Federal District Commission (See Privy Council Office) S 

Foreign Exchange Control Board F — 54 

Gasoline Tax, Compensation to Provinces F — 18 • 

Halifax Disorders and Explosions F — 32 

House Conversion Program F — 5, 50 

Housing Acts F — 9 

Loans and Advances F — 54 

National Battlefields Commission F — 19 

National War Finance Committee F — 13 

Old Age Pensions, including Pensions to the Blind (See National Health and Welfare) O 

Payments to Millers F — 34 

Premium, Discount and Exchange F — 17, 64 

Public Debt Charges F— 12 

Royal Canadian Mint F — 5, 9, 54 

Subsidies to Provinces F — 17 

Superannuation Acts F — 11, 62 

Tariff Board F— 19 

United Kingdom General Settlement Account F — 64 

War Damage Insurance F — 62 

Wartime Food Corporation Limited F — 49, 54 

Wartime Prices and Trade Board F— 5, 34, 64 



TABLE OF CONTENTS— Coniinwed 

Page 

Fisheries G 

Fishing Bounty G — 13 

International Fisheries Commission — Halibut G — 10 

International Pacific Salmon Fisheries Commission G — 11 

Hell's Gate Canyon G— 12 

Governor General and Lieutenant-Governors H 

Insurance I 

Justice J 

Penitentiaries J — 3, 9 

Labour K 

Government Annuities K-^7, 37 

Japanese Division K — 4, 34, 36, 42 

Labour Gazette K — 4, 8 

Labour Transference K — 30 

National Selective Service Program K — 20 

National War Labour Board K — 27 

Unemployment Insurance Act, 1940 K — 4, 9, 37 

Vocational Training K — 24 

Legislation L 

House of Commons L — 3, 6, 15 

Library of Parliament L — 9 

The Senate L— 2, 5, 12 • 

Mines and Resources M 

Abasand Oils Limited M — 42, 60 

Indian Trust Funds M— 55, 63 

International Boundary Commission M — 27 

National Museum of Canada M — 14 

National Parks and Historic Sites Services M — 20 

Northwest Territories, Government of the M — 15 

Yukon Territory, Government of the M — 18 

National Defence — Army Services N 

Army Services N — 12 

Canada-United Kingdom Financial Settlement N — 11 

Dependents' Allowance Board N — 19 

Dependents' Supplementary Grants Fund N — 19 

Inspection Board, United Kingdom and Canada N — 21 

Internment Operations N — 21 

National Defence — Naval Services NA 

National Defence— Air Services NB 

National Film Board (See National Health and Welfare) O 

National Harbours Board (See Transport) Z 

National Health and Welfare O 

Family Allowance Payments O — 21 

National Film Board 0—5, 24, 30 

Old Age Pensions including pensions to the blind O — 21, 29 

National Research Council (See Reconstruction and Supply) VA 

National Revenue P 

Canadian Broadcasting Corporation P— 3, 28 

Customs and Excise Division P — 2, 7 

Taxation Division P — 3, 17 

National War Services PA 

Post Office Q 

Air and Land Mail Services Q— 15 

Post Office Savings Bank Q— 19 

Railway Mail Service Q — 14 

Prime Minister's Office R 

Privy Council Office S 

Canadian Information Service S — 5 

Federal District Commission S — 3 

Public Archives T 

Public Printing and Stationery U 

Canada Gazette U — 2, 3 

King's Printer's Advance Account U — 2, 5 



TABLE OF CONTENTS— Continued 

Page 

Public Works V 

Chief Architect's Branch V— 13, 49 

Chief Engineer's Branch V — 29, 52 

Construction, Repairs and Improvements — 

Dominion Public Buildings V — 21 

Harbours and Rivers V — 37 

National Gallery of Canada V — 46, 55 

Telegraph Branch V— 42, 53 

Reconstruction and Supply VA 

Balance Sheets — Crown Companies VA — 68 

— Departmental V A — 34 

— Dominion Arsenals VA — 142 

Canada — United Kingdom Financial Settlement VA — 4 

Coal Subsidies and Subventions VA — 7 

Investment in Plant and Equipment VA — 11 

Loans and Advances VA — 25 

Miscellaneous War Expenses VA — ^19 

Munitions Production Allotment Fund VA — 14 

National Research Council. VA — 5, 8, 24, 28 

Termination of Contracts VA — 22 

Royal Canadian Mounted Police W 

Policing of Provinces and Municipalities W- — 3 

Secretary of State X 

Bankruptcy Act Administration X — 3, 7 

Bureau for Translations X — 6 

Laurentian Terrace Hostel X — 3, 9 

Patent and Copyright Office X— 3, 7 

Trade and Commerce Y 

Canada Grain Act Y — 16 

Canadian Export Board Y — 22, 23 

Canadian Government Elevators Y — 19 

Canadian Government Travel Bureau Service Y — 19 

Canadian Shipping Board Y — 20 

Census of Population Y — 14 

Commercial Intelligence Service Y — 6 

Dominion Bureau of Statistics Y — 12 

Electricity and Gas Inspection Services Y — 9 

Mail Subsidies and Steamship Subventions Y — 15 

Steamship Subsidies War Stabilization Fund Y — 21 

UNRRA Y— 22, 25, 26 

Weights and Measures Inspection Service Y — 1 1 

Transport Z 

Acquisition of Airfields from the United States Z — 45 

Air Service Z— 30, 46 

Board of Transport Commissioners Z — 1 1 

Canadian Broadcasting Corporation Funds Z — 63 

Canadian Government Trans- Atlantic Air Service Z — 6, 49, 65 

Canadian National Railways Z — 6, 58, 60 

Canals Service Z — 12 

Control of Civil Aviation Z — 31 

Department of Transport Stores Account Z — 59 

Director of Merchant Seamen Z — 44 

Government Employees' Compensation Act Z — 27 

Hudson Bay Railway Z — 25 

Joint U.S.A. — Canada Defence — Acquisition of Properties Z — 45 

Loans and Advances Z — 60 

Marine Service Z — 15, 54 

Maritime Freight Rates Act Z — 26 

National Harbours Board Z— 3, 41, 57, 61, 

63,64 

Prince Edward Island Car Ferry and Terminals' Z — 25, 41 

Pilots' Pension Funds Z — 64 

Radio, Administration of Regulations Z — 37 

Railway Grade Crossing F'und ; Z — 24 

Railway Service Z— 24, 56 

!x 

7 1 033—2 -A 



TABLE OF CONTENTS— Concluded 

Page 

Veterans Affairs ZA 

Canadian Pension Commission ZA — 19 

Gratuity Payments ZA — 54 

Hospitals ZA— 43 

Pensions, Permanent Service ZA — 25 

Pensions (World War I) ZA— 22 

Pensions (World War II) ZA— 39 

Post Discharge Re-establishment — Rehabilitation Benefits Z A — 40 

Re-establishment Credits ZA — 54 

Returned Soldiers' Insurance Fund (World War I) ZA — 58 

Soldier Settlement Loans (World War I) ZA— 55 

Veterans' Insurance Fund (World War II) ZA — 58 

Veterans' Land Act Advances (World War II) ZA — 55 



PUBLIC ACCOUNTS 



Introduction 



ANALYSIS OF THE PUBLIC ACCOUNTS 



71033— 2i-A 



PUBLIC ACCOUNTS xUi 



Department of Finance, 
Ottawa, December 20, 1946. 

The Honourable D. C. Abbott, 
Minister of Finance. 

Sir, — In accordance with section 38 of the Consolidated Revenue and Audit Act, 1931, 
I have the honour to submit to you herewith the Public Accounts of the Dominion of Canada 
for the fiscal year ended March 31, 1946. 

INTRODUCTION— ANALYSIS OF THE PUBLIC ACCOUNTS 

A. INTRODUCTORY REMARKS 

The purpose of this introduction is to present in summary and comparative form the 
Dominion's financial transactions for the fiscal year 1945-46 in such a way as to assist the 
reader to grasp the significance of the voluminous details to be found in Parts I and II of the 
Report. With reference to war expenditures, although hostilities ended during the early part of 
the fiscal year, actual outlays on account of war and expenditures pertaining to demobilization 
continued on a large scale throughout the greater part or all of the year. It is impossible to 
separate the accounts as between "war costs" and "demobilization costs." Accordingly, the war 
expenditure tables appearing in this introduction which include cumulative totals from 1939 
up to March 31, 1946, will show the combined war and demobilization costs. Most of the figures 
on these pages have been rounded off to the nearest hundred thousand dollars. Those who 
wish to pursue details will find them within Parts I and II. 

The pages that follow will present, with appropriate comments upon the more significant 
aspects of each item: the Dominion's balance sheet; a brief summary of the expenditure and 
revenue statement; a statement of the budgetary deficit or the increase in net debt; a more 
detailed summary of expenditure; a similarly expanded summary of revenue, the percentage 
distribution of revenue and expenditure; a statement showing total requirements for, and sources 
of, cash by fiscal years in the period April 1, 1939 to March 31, 1946, divided between "war and 
demobilization" requirements and "non-war" requirements and showing how these were financed, 
and the indirect or contingent h abilities of the Dominion. Comparative figures are given for the 
fiscal year, 1944-45, and wherever practicable comparative totals for the seven fiscal years ended 
March 31, 1946. 

B. THE BALANCE SHEET AS AT MARCH 31, 1946. 

The first table to be shown is the balance sheet of the Dominion of Canada in summarized 
form for the fiscal years ended March 31, 1946, and March 31, 1945, and for the last pre-war 
[year ended March 31, 1939. 

(1) Important Items in the Balance Sheet as at March 31, 1946. 

The balance sheet of the Dominion is shown in Part I, pages 2 and 3. It is given on a 
comparative basis, disclosing not only the amount of each item at the close of the fiscal year 1945- 
46, but also the corresponding amount at the close of 1944-45, and the change during the year. A 
reference number is given to each item, and, on pages 4 to 7 there is an explanatory note for 
each. Table I gives the same information in abbreviated form and the position at March 31, 
1939 as well; the same reference numbers have been used as in Part I. 

It will be noted that the aggregate liabilities of the Dominion amounted to $18,959-8 million 
at March 31, 1946, an increase of $3,247-7 million during the year. Nearly 89 per cent of the 
aggregate liabilities is represented by funded debt (including Treasury Bills, Deposit Certificates, 
and the estimated refundable portion of the personal income tax and the excess profits tax). 
Fortunately, however, the part of the funded debt which is payable in foreign currencies is less 
than 1 - 1 per cent of the total — the equivalent of $11 -8 million in London and $178 million in New 
York out of a total of $16,807-2 million. Floating debt (which consists of outstanding cheques 



DEPARTMENT OF FINANCE 



and interest, matured funded debt outstanding, and similar demand liabilities) was only $182-4 
million, ah increase of $17-3 million from the comparable figure a year previously. Sundry funds 
deposited with the Receiver General or held in trust for various purposes amounted to $1,366-4 
million, and the amounts at the credit of a number of insurance, pension and guaranty funds 
totalled a further $458-0 million. The remaining items on the liabilities side of the balance 
sheet are: deferred credits (balances whose ultimate accounting treatment is known, but which 
are held until certain conditions are met), $25-3 million; sundry suspense accounts (where 
some uncertainty as to disposition exists), $66-5 miUion; provincial debt accounts (settlements 
arising out of the agreements at the time of Confederation), $11-9 million; and reserves for 
certain contingencies (excluding the reserve for the revaluation of active assets), $42-1 million. 



TABLE I 

Balance Sheet of the Dominion of Canada as at March 31, 1946, Compared with 

1945 AND 19391 

(In millions of dollars) 



Item 


As at March 31 


1946 


1945 


1939 


Assets 
Cash 


1 
2 
3 

4 
5 
6 

7 

8 

9 
10 
11 
12 
13 
14 
15 
16 


808-6 

9-3 

3,535-9 

214-7 

2-3 

92-6 

1,0250 


157-8 

7-4 

3,153-7 

373-9 

2-3 

86-7 

757-0 


32-6 


Departmental Working Capital Advances 


4-8 


Loans and Advances (Recoverable) 


365-8 


Investments 


110-7 


Province Debt Accounts 


2-3 


Deferred Charges 


41-8 


Sundry Suspense Accounts 


2 






Less — Reserve for possible losses on ultimate realization of Active 
Assets^ 


5,688-4 
-150-0 


4,538-8 
-125 


558 1 






Total Active Assets 


5,538-4 
13,421-4 


4,413-8 
11,298-4 


558-1 


Net Debt 


3,152-6 








18,959-8 


15,712-2 


3,710-6 


Liabilities 
Floating Debt 


182-4 

1,366-4 

458-0 

25-3 

66-5 

11-9 

42-1 

16,807-2 


165-1 

993-6 

406-5 

26-4 

81-3 

11-9 

43-6 

13,983-8 


13-9 


Deposit and Trust Accounts 


51-6 


Insurance, Pension, and Guaranty Accounts 


221-4 


Deferred Credits 


0-2 


Sundry Suspense Accounts 


0-9 


Province Debt Accounts 


11-9 


Reserves for Certain Contingent Liabilities* 


25-0 


Funded Debt 


3,385-7 








18,959-8 


15,712-2 


3,710-6 



Note: Due to rounding off, the columns may not add exactly to the totals shown. 

1 See page 2 for full details with respect to 1945-46 and 1944-45. 

2 Less than $50,000. 

* See also item 15, reserves for certain contingent liabilities, and footnote thereto. 

>* Excluding the reserve for possible losses on ultimate realization of active assets, which has been deducted from 
total active assets. 



PUBLIC ACCOUNTS xv 

Offsetting these liabilities (and in a measure explaining their existence, because a substantial 
)ortion of the Dominion's debt is attributable to the loans, advances, and investments which 
term a large part of the assets) are what are known as Active Assets. Essentially, they consist 
)f earning assets (that is, assets which yield interest, profits or dividends) together with very 
liquid assets such as cash and bullion. 

The principal active assets at March 31, 1946, were: cash, $808-6 million; departmental 

'working capital, $9-3 million; recoverable loans and advances, $3,535-9 million (including loans 

and advances of $699-5 million to the Canadian National Railways, of $1,550-0 million to the 

Foreign Exchange Control Board, and of $817-3 million to the United Kingdom and various 

^foreign governments, all arising largely out of the war) ; investments, $214-7 million; provincial 

^debt accounts (like the liability item already mentioned, this is part of the settlements arising 

[out of the Confederation agreements), $2-3 million; deferred charges (the cost of loan flotations, 

[in process of being amortized over the life of the loans), $92-5 million; and sundry debit suspense 

iccounts, $1,025-0 million. 

The non-active assets will be described in Section D below, in connection with the net 
fdebt. 

(2) Balance Sheet Changes during the Fiscal Year 1945-46. 

The changes in the balance sheet in any year are of two distinct types: (a) changes in 

the net debt (item 8 of Table I), which result from the net effect of the annual revenue and 
[expenditure in producing a deficit or a surplus; and (b) more or less autonomous changes in 
[assets and liabilities. The former type will be explained in Section D below, which is entitled 

^The Deficit or Increase in Net Debt." With respect to the latter type of change, the Govern- 
lent is frequently called upon to make loans or investments of various kinds in carrying out 
Rts policies, or otherwise to acquire active assets, and from time to time it realizes on assets 
[previously acquired. These activities are quite outside the field of annual expenditures and 
[revenues in the strict accounting sense, though of course they must be authorized by Parliament 
tin exactly the same way as expenditures and normally they are related to or complement them. 
[Similarly the changes in liabilities, while they may be affected to an important degree by 
[governmental actions, are in most cases quite unrelated to the annual revenues and expenditures. 
The fluctuations in cash need no explanation since it is a residual item dependent mainly 
^n the timing of the receipt of revenues and the proceeds of borrowing operations, on the one 

land, and the rate of cash outlay, on the other. Similarly, changes in departmental working 

)alances relate mainly to changing volume of work in progress. 

The annual changes in loans and advances for 1944-45 and 1945-46 are given in Table II, 

dth a summary of the principal changes in loans and advances from 1939-40 to 1945-46. 

Some further detail is given in Section H of this Introduction, which analyses total requirements 
Jor and sources of cash. Complete details will be found in the departmental sections of Part II 
insofar as 1945-46 is concerned, and in the corresponding sections of the Public Accounts for 

1944-45. The table follows. 



DEPARTMENT OF FINANCE 



TABLE II 

Changes in Active Loans and Advances 
(In millions of dollars) 



Item 



Railway and Steamship Companies 

Canadian National Railways 1 

Canadian Pacific Railway Co 2 

Net Total, Railway and Steamship Companies 3 

Foreign Exchange Control Board 4 

Sundky Government Agencies 

Canadian Broadcasting Corporation 5 

National Harbours Board 6 

Soldier Settlement of Canada 7 

Sundry Crown Companies (war activities) 8 

Sundry Crown Llants, privately managed (war activities) 9 

Net Total, Sundry Government Agencies^ 10 

Provincial and Municipal Governments 

Seed Grain Loans Guarantee Act, 1938 11 

Other 12 

Net Total, Provincial and Municipal Governments 13 

United Kingdom and Other Governments 

Advances under Export Credits Insurance Act 1944 and General 

Advances for purchase of supplies in Canada 14 

United Kingdom, food advance accounts 15 

United Kingdom, loan under The War Appropriation (U.K. 

Financing) Act, 1942 16 

United Kingdom, Australia, and New Zealand — air training accounts. 17 

Union of Soviet Socialist Republics, loan for the purchase of wheat. 18 
War Supplies Ltd., for munitions to be sold to the United States of 

America^ 19 

Sundry Governments, miscellaneous recoverable accounts^ 20 

Net Total, U.K. and other Governments 21 

M iscellaneous 

Dominion and National Housing Acts 22 

Sundry munitions contractors, etc. (Department of Reconstruction 

and Supply) 23 

Sundry Loans and advances 24 

Net Total, Miscellaneous 25 

Net Total, All Loans and Advances 26 



Annual Change, 
Fiscal Years Ended 
March 31 



1946 



43-2 



43-2 



700 



-01 

18-7 

-20 1 

-50 



-6-5 



-3-9 
-0-5 



-4-4 



2130 
-100 

-63-9 

-449-5 

-2-5 



-21-6 



■334-5 



-14.74 

-0-8 
-0-1 



15-6 



382-2 



1945 



83-6 



83-6 



265 



3-9 
-17-4 
-10-3 



-23-7 



15-9 
-0-3 



15-6 



10-6 

-55-1 
81-6 



■71-2 
-4-2 



-38-3 



-1-2 

8-0 
-0-1 



6-7 



308-9 



Total 

Change 

April 1, 1939, 

to March 31, 

1946 



657-6 
-6-3 



651-3 



1,550-0 



-0-5 

-0-9 

12-2 

96-2 

41-7 



148-7 



12-0 
12-5 



24-5 



2130 
20-6 

538-6 



7-5 
6-6 



786-3 



-5-4 

161 
-1-6 



9-1 



3,169-9 



Memorandum. Write-offs included above*. — 

Land Settlement Loans (item 7) 27 

Province of Saskatchewan, Drought Area Relief Loans 1934-35 . 28 



-0-3 



-3-9 
-1-4 



Note: Due to rounding off, the columns may not add exactly to the totals shown. 
1 Less than $50,000. 

* Includes some departmental accounts too small to appear in this table. 

^ Composed largely of Department of National Defence accounts for the United Kingdom and other govern- 
ments. 

* Balance outstanding at December 31, 1945, repaid out of advance to Central Mortgage and Housing 

Corporation. 

* In addition to the two items shown there are write-offs of Canadian Farm Loan Board stock each year, also of 

Department of Mines and Resources, seed grain and relief accounts, but the amounts are relatively small. 



PUBLIC ACCOUNTS xvii 

It will be noted from Table II that the net change in Loans and Advances to the United 
Kingdom and Other Governments during the year was a reduction of $334-5 million, or from 
$1,151-8 million to $817-3 million. Schedule F to the Balance Sheet gives the details by 
countries, and of course further details concerning these loans and advances may be found in 
Part II of the Report. The largest single change in this category during 1945-46 occurred 
in Item No. 17 of the table. This reflects the cancellation, under authority of the United 
Kingdom Financial Agreement Act, 1946, of the amount charged as a liability of the United 
Kingdom to Canada under Air Training Plans Nos. 1 and 2. The amount of the United 
Kingdom's liability under Plan No. 1 had been established at $200 million. The amount of 
$249-5 million previously carried as an indebtedness under Air Training Plan No. 2 was reduced 
to $225 million by eliminating expenditures properly chargeable to other appropriations. Under 
the terms of the Act, therefore, the aggregate amount owing under the two plans was agreed to 
be $425 million and this amount was cancelled. 

The United Kingdom repaid $63-9 million of its loan under the War Appropriation (United 
Kingdom Financing) Act, 1942, leaving a balance outstanding at the fiscal year end of $538-6 
million. The Government of the Union of Soviet Socialist Republics repaid $2-5 million of the 
$10 million loan made for the purchase of wheat. Advances made to the Government of the 
United Kingdom under Section 3 of the War Appropriation Acts for the purchase of food and 
other essential supplies decreased during the year by $10 million. 

Advances made during the fiscal year to foreign governments and their agencies pursuant 
to agreements made under the Export Credits Insurance Act, totalled $67-4 million made up as 
follows: Belgium, $25 million; Czechoslovakia $3-2 milhon; the Netherlands $25-1 million; 
the Netherlands Indies $1-8 million; Norway $9-5 million, and the Union of Soviet Socialist 
Republics, $2-8 million. Other large advances made under Section 3 of the War Appropriation 
Acts and outstanding at the end of the year were: Belgium $2-0 million; France $88-3 million; 
the Netherlands $12-9 million; the Union of Soviet Socialist Republics $8-8 million, and the 
United Kingdom $32-2 million. 

There is another item in the table — Item No. 1, Loans and Advances to the Canadian National 
Railways — which is of sufficient interest to warrant more detailed treatment for the fiscal year 
1945-46 especially as the figure in this table is the net result of many transactions, some of which 
also appear in the revenue and expenditure tables. These transactions are summarized as 
follows: 

Advances — 

Under Canadian National Railways Refunding Act, 1944 — for retirement 

of called or maturing issues $ 65,500,000 

Under Canadian National Railways Financing and Guarantee Act, 1940 
— Purchase of Grand Trunk Railway Company of Canada 4 per 
cent Perpetual Consolidated Debenture Stock 79,645 

Under Canadian National Railways Financing and Guarantee Acts, 

1941 and 1942 — Purchase of securities from Canadian holders... 20,401 

Under the War Appropriation (United Kingdom Financing) Act, 1942 — 

Purchase of securities from Government of the United Kingdom.. 231,447 



Total advances by way of loan $ 65,831,493 

Equipment purchased by Government and leased to Railway under 
Hire-Purchase Agreement: — 
1945 Agreement $ 11,399,341 

Total Loans and Equipment Purchased $ 77,230,834 



DEPARTMENT OF FINANCE 

Repayments — 

Application of 1945 Net Income Surplus to advances under Refunding 

Act, 1938 % 24,756,130 

Surplus available from Depreciation Reserves and Debt Discount 
Amortization account after providing for capital expenditures during 
1945 — applied to advances under the Refunding Act, 1938 2,545,411 

Release of trust funds held re Canadian Northern Ontario Railway, 
3^ per cent Debenture Stock — applied to advances under the Refund- 
ing Act, 1938 958,113 

Financing and Guarantee Act, 1941 — Purchase of securities 35,213 



% 28,294,867 



Repayments of Instalments under Hire-Purchase Agreements — 

1936 Agreement $ 517,173 

1940 Agreement 991,968 

1941 Agreement 1,382,634 

1943 Agreement 1,561,667 

1944 Agreement 868,728 

Total Equipment Repayments $ 5,322,170 



Total Repaymients of Loans and Equipment Repayments. . % 33,617,037 



Net Total Payments on account of Loans and for Equipment Purchased. . . $ 43,613,797 



It will be noted that the amount of the 1945 Net Income Surplus of the Railway applied to 
advances was $24,756,130. This item less a capital loss on abandonments of $2,125,088 appears on 
both sides of the revenue and expenditure statement and is a bookkeeping adjusting entry to 
show the value of the C.N.R. Securities Trust Stock on the Dominion's books at the same amount 
as on the books of the company. It records the change in the Dominion's equity in the railway. 

The changes in the remaining items on the asset side are largely self-explanatory, except 
for changes in the net debt which will be dealt with in Section D. 

On the liability side of the Dominion's balance sheet the changes are also largely self- 
explanatory. Floating debt increased by $17-3 million. Deposit and Trust accounts increased 
by $372-8 million, of which the two special accounts in the name of the Minister of Finance 
opened for custody purposes accounted for $312-4 million. Insurance, Pension and Guaranty 
accounts increased by $51-5 million. The increase in the Funded Debt reflects the excess of 
expenditure over revenue as well as the increase in active assets. This will be discussed in more 
detail in connection with the analysis of requirements for and sources of cash presented in 
Section H. 

C. SUMMARY OF EXPENDITURE AND REVENUE 

The heavy war and demobilization expenditures and the large increase in revenues to 
finance in part such expenditures reflect the magnitude of Canada's participation in the war in 
terms of dollars. In 1939-40 total expenditures were $680-8 million including war expenditure of 
$118-3 million or 17-4 per cent of the total; in 1945-46, total expenditures were $5,136-2 million, 
of which war and demobilization expenditures were $4,002-9 million or 77-9 per cent. For the 
period of seven fiscal years ended March 31, 1946, total expenditures were $23,906-7 million, of 
which war and demobilization expenditures were $18,942-6 million, or 79-2 per cent. Revenues 
rose from $562-1 million in 1939-40 to $3,013-2 million in 1945-46. In 1939-40 the excess of 
expenditure over revenue was $118-7 million. This contrasts with a corresponding excess of 
$2,123-0 million in 1945-46. For the seven-year war period this excess amounted to $10,268-8 
million. Table III follows: 



PUBLIC ACCOUNTS 

TABLE III 

Summary of Expenditure and Revenue 
(In millions of dollars) 



Item 



Expenditure 

Non-War Expenditure' — 

Ordinary Expenditure 1 

Capital Expenditure 2 

Special Expenditure 3 

Government Owned Enterprises 4 

Other Charges, including the write-down of assets 5 

Total Non-War Expenditure 6 

War and Demobilization Expenditure' — 

Annual War Appropriation Acts 7 

Less charged to active assets 8 

War Appropriation (U.K. Financing) Act, 1942 9 

Write off of Air Training Plan Loans and Advances as per United 

Kingdom Financial Agreement Act, 1946 10 

Mutual Aid" 11 

Military ReUef 12 

Canada's Contribution to UNRRA 13 

Total War and Demobilization Expenditure 14 

Total Expenditure 15 

Revenue 

Ordinary Revenue. 16 

Less estimated refundable taxes 17 

Capital Refunds 18 

Special Receipts and Other Credits 19 

Total Revenue and Credits " 20 



Deficit 
Excess of Expenditure over Revenue, or Increase in Net Debt (15-20) 21 



Fiscal Years Ended 
March 31 



1946 



1,061-9 

4-5 

17-4 

1-3 

48-2 



1,133-3 



2,645-8 
-12-2 



425 

766-9 

34-5 

142-9 



4,002-9 



5,136-2 



2,435 

-72 



649 



3,013-2 



2,123-0 



1945 



767 

3 

7 

1 

47 



827-2 



3,600-1 
-35-2 



792-2 
50-2 
11-1 



4,418-4 



5,245-6 



2,519-6 

-219-5 

0-7 

386-5 



2,687-3 



2,558-3 



Seven 

Fiscal 

Years Ended 

March 31, 

1946 



4,254-6 
27-4 

289-6 
66-7 

325-7 



4,964-0 



15,090-1 
-282-9 
1,000-0 

425-0 

2,471-7 

84-7 

154-0 



18,942-6 



23,906-7 



12,798-4 

-517-0 

2-5 

1,354-1 



13,637-8 



10,268-8 



Note: Due to rounding off, the columns may not add exactly to the totals shown. 

' The distinction between "war" and "non-war" is arbitrary; "war expenditure" means charges to The War 

Appropriation Acts and "non-war" means all other expenditure. 
2 Excluding administration which is included in item 7. 

In any analysis of the foregoing table, it should be remembered that ^Svar expenditm'e'' 
simply means those expenditures charged to the various war appropriations. Certain increases, 
such as payments under the Dominion-Provincial Taxation Agreements, and increases in interest 
on the pubhc debt, to mention only two items, are directly attributable to the war, but are 
included in the non-war expenditure section. Of course, certain pre-war expenditures have cither 
been reduced or have disappeared entirely because of the war. One case in point is the improve- 
ment in the finances of the Canadian National Railways which resulted in a deficit being converted 
into a surplus. 



XX DEPARTMENT OF FINANCE 

Table IV which follows shows the cumulative expenditure and revenue figures from 
September 1, 1939, to March 31, 1946. Due to the fact that the books of the Dominion are kept 
on a fiscal year basis, and also because certain earlier expenditures and commitments were made 
but not recorded at September 1, 1939, the figures which appear in this statement must only be 
regarded as approximate. .. , 1 



TABLE IV 

Expenditure and Revenue, September 1, 1939, to March 31, 1946^ 
(In millions of dollars) 



Item 



Sept. 1, 1939, 

to March 31, 

1946 



Expenditure 

Non-War Expenditure — 

Ordinary Expenditure 1 

Capital Expenditure 2 

Special Expenditure 3 

Government Owned Enterprises 4 

Other Charges, including the write-down of assets 5 

Total Non-War Expenditure 6 

War and Demobilization Expenditure — 

Annual War Appropriation Acts 7 

Less charged to active assets 8 

The War Appropriation (United Kingdom Financing) Act, 1942 9 

Write off of Air Training Plan Loans and Advances as per United Kingdom Financial Agreement 

Act, 1946 10 

Mutual Aid 11 

Military Rehef 12 

Canada's Contribution to UNRRA 13 

Total War and Demobilization Expenditure 14 

Total Expenditure 15 



Revenue 

Ordinary Revenue 16 

Less estimated refundable taxes 17 

Capital refunds 18 

Special Receipts and Other Credits 19 

Total Revenue and Credits 20 



Deficit 
Excess of Expenditure Over Revenue, or Increase in Net Debt (15-20). 



21 



4,0971 
250 

275-2 
24-9 

325-2 



4,747-4 



15,090- 1 
-282-9 
1,0000 

425-0 

2,471-7 

84-7 

154 



18.942-6 



23,690- 1 



12,564-7 

-517-0 

2-4 

1,354-1 



13,404-1 



10,2860 



Note; Due to rounding off, the figures may not add exactly to the totals shown. 

1 The total for the seven fiscal years ended March 31, 1946, as given in Table III, less the total between April 1 
and August 31, 1939, from the statement published by the Comptroller of the Treasury in the Canada 
Gazette, Vol. LXXIV, No. 11, September 14, 1940. Subject to the qualification that certain entries after 
August 31, 1939, may be considered to relate in part to the period from April 1 to August 31, 1939. 



PUBLIC ACCOUNTS xxi 

Table V which follows gives a comparison by years of total expenditures and revenues of the 
lovernment of Canada during the periods covered by World War I and World War II, and the 
itio of revenues to expenditures for each year. 

TABLE V 

Expenditures and Revenues, August 1, 1914 to March 31, 1920, Compared with Expenditures and 
Revenues, September 1, 1939 to March 31, 1946 

(In millions of dollars) 



War Years, 1914-20 




War Years 


, 1939-46 




r- 

Fiscal 
Year 


Total 
Expenditure 


Total 
Revenue 


Ratio of 
Revenue to 
Expenditure 


Fiscal 
Year 


Total 
Expenditure 


Total 
Revenue 


Ratio of 
Revenue to 
Expenditure 


'■ 






% 








% 


1914-151 .... 


206-4 


86-9 


42-1 


1939-402 


464-2 


328-3 


70-7 


1915-16 


339-7 


172-1 


50-7 


1940-41 


1,249-6 


872-2 


69-8 


1916-17 


498-2 


232-7 


46-7 


1941^2 


1,885-1 


1,488-5 


790 


1917-18 


576-7 


260-8 


45-2 


1942-43 


4,387-1 


2,249-5 


51-3 


1918-19 


697 


312-9 


44-9 


1943-44 


5,322-3 


2,765-0 


52-0 


1919-20 


740-1 


349-7 


47-3 


1944-45 


5,245-6 


2,687-3 


51-2 


h 








1945-46 


5,136-2 


3,013-2 


58-7 


. 


3,058-1 


1,415-2 


46-3 


23,690-1 


13,4041 


56-6 



1 August 1, ,1914— March 31, 1915. 

2 September 1. 1939— March 31, 1940. 

[D. THE DEFICIT OR INCREASE IN NET DEBT. 

(1) The Nature «f the Net Debt. 

The net debt is made up of two parts. One of these comprises capital and non-active 
'accounts. Included as "Capital" are only those items paid for out of appropriations classified 
as Capital Expenditure in the annual estimates. Non-active accounts are those items of 
expenditures by way of advances, investments and accounts receivable which, in the main, are 
neither consistently revenue producing nor of a liquid nature. The other part of the net debt 
is the Consolidated Deficit Account which is the account to which the annual deficits or surpluses 
since Confederation have been carried. A deficit in any fiscal year must result in a corresponding 
increase in the net debt of the Dominion, for it can only be covered by an increase in liabilities 
or a decrease in active assets. Conversely a surplus of revenue over expenditure reduces the 
net debt. 



(2) The Increase in Net Debt during the Fiscal Year Ended March 31, 1946. 

For the fiscal year ended March 31, 1946, the deficit or increase in net debt was $2,123-0 
million. Table VI shows how this increase in net debt was made up and compares it with that of 
the preceeding fiscal year. It also gives the total increase in net debt during the seven fiscal 
years commencing with the year ended March 31, 1940, the first year reflecting war expenditures. 
As will be explained more fully in Section H below, the deficit should not be confused with the 
cash deficiency or the net cash requirements. It is simply the net amount by which the liabilities 
of the Dominion have increased during the year assuming that all active assets are realizable. 



DEPARTMENT OF FINANCE 

TABLE VI 

Analysis of the Increase in Net Debt 
(In millions of dollars) 



Item 



Fiscal Years Ended 
March 31 



1946 



1945 



Seven 

Fiscal Years 

Ended 

March 31, 

1946 



Capital and Non-Active Accounts 

Charges — 

(a) Cash Expenditure: 

Capital Expenditure 1 

Government Owned Enterprises — non-active loans and 

advances 2 

Saskatchewan Seed Grain Loans Guarantees 1936 and 1937 

— fulfilment of guarantees 3 

(b) Adjustment of C.N.R. Securities Trust Stock account for 

equity increases due to: 

Capital gain on redemption of securities 4 

Net income surplus 5 

Total Charges, Capital and Non-active accounts 6 

Credits — 

(c) Cash Repayments: 

Capital Accounts 7 

Government Owned Enterprises — non-active loans and 

advances 8 

Unemployment Relief Act, 1932 — loan to Canadian Pacific 

Railway Company 9 

(d) Write-Offs to Consolidated Deficit account — 
Adjustment of C.N.R. Securities Trust Stock account for 

equity decreases due to: 

Capital loss on sale of steamships 10 

Line abandonments 11 

Relief Loans to Province of Saskatchewan 12 

Seed Grain and Relief Accounts, Department of Mines and 

Resources 13 

Total Credits, Capital and Non-active accounts 14 

Net excess of expenditure over revenue — Capital and Non- 
active accounts 15 

Consolidated Deficit Account 

Net excess of all other expenditure over all other revenue, 
charged to Consolidated Deficit Account 16 

Inckease in Net Debt, or Over-all Deficit 17 



4-5 
0-6 



24-8 



29-9 



-0-4 



-2-1 



-2-5 



27-3 



2,095-8 



2,1230 



3-2 
0-5 



230 



26-7 



-0-7 
-0-6 



-0-6 



-20 



24-8 



2,533-5 



2,558-3 



27-4 
4-9 
9-8 



19-1 
112-5 



173-7 



-2-4 
-0-8 
-1-0 



-1-5 
-150 
-17-7 

-0-2 



-38-6 



135 



10,133-9 
10,268-8 



Note: Due to rounding off, the columns may not add exactly to the totals shown. 
' Less than $50,000. 



PUBLIC ACCOUNTS 



E. ANALYSIS OF EXPENDITURE. 

(1) Ordinary Expenditure. 

Interest on the public debt continues to be the largest single item of ordinary expenditure, 
amounting to $409-1 million in 1945-46. This is not a large proportion of total expenditures of 
$5,136-2 million or of total revenues of $3,013-2 million — only 8-0 per cent and 13-6 per cent 
respectively. It is a much smaller proportion of national income, and this is a much more signi- 
ficant comparison as the interest payment is important mainly as a claim upon income. 

It has already been noted moreover that a substantial portion of the Dominion's funded 
debt is attributable to the acquisition of earning assets. That being so, it is proper to deduct 
the interest or other return from these investments from the total interest paid out and examine 
the remainder or net interest payment. The amount will be found at item 2, Table XVI, 
page XXXIV under the heading "Return on Investments". In 1945-46 it was $70-9 million, so that 
the net interest payment was only $338-2 million. This is 6-6 per cent of total expenditures or 
11*2 per cent of total revenues for the year. 

Table VII presents the figures relating to the gross and net burden of interest on the public 
debt for the last ten fiscal years. It will be noted that as a proportion of total expenditures the 
net interest burden has declined from 23-5 per cent to 6-6 per cent and that there has also been 
a more rapid decline in the interest which is payable in foreign currencies. 



TABLE VII 

Comparison of Interest Payments with Total Expenditure. 1936-37 to 1945-46 

(In millions of dollars) 







Total Interest 




Net Interest 


Interest payable in 






Payments 


Return on 


Payments 


Foreign Currencies 


Fiscal Year 


Total 
Expenditure 














Ratio to 


Invest- 
ments 




Ratio to 




Ratio to 






Amount 


Expend- 


Amount 


Expend- 


Amount 


Expend- 








iture 






iture 




iture 




$ 


$ 


% 


$ 


$ 


% 


$ 


% 


1936-37 


532 


137-4 


25-8 


12-5 


124-9 


23-5 


32-61 


61 


1937-38 


534-4 


132-1 


24-7 


14-5 


117-7 


22-0 


30-3 


5-7 


1938-39 


553 1 


128-0 


23-1 


14-4 


113-6 


20-5 


30-5 


5-5 


193^40 


680-8 


129-3 


190 


14-6 


114-7 


16-8 


30-0 


4-4 


1940-41 


1,249-6 


139-2 


11-1 


17-9 


121-3 


9-7 


24-9 


2-0 


1941-42 


1,885-1 


155-0 


8-2 


25-8 


129-2 


6-9 


22-0 


1-2 


1942-43 


4,387-1 


188-6 


4-3 


41-2 


147-3 


3-4 


18-4 


0-4 


1943-44 


5,322-3 


242-7 


4-6 


48-3 


194-4 


3-7 


14-0 


0-3 


1944-45 


5,245-6 


319-0 


6-1 


60-7 


258-2 


4-9 


12-5 


0-2 


1945-46 


5,136-2 


409-1 


8-0 


70-9 


338-2 


6-6 


12-5 


0-2 



Note: Due to rounding off, the figures may not add exactly to the totals shown. 
' Including interest payable optionally in Canada or New York. 

Adding the annual amortization of bond discounts and commissions, the cost of new loan 
flotations, and certain service charges to the figure of $409-1 million of interest payments, gives 
a total of $437-6 million for all public debt charges during 1945-46. In addition, however, 
$20-7 million in discounts and commissions on loans issued during the year were added to 
Deferred Charges, to be amortized over the life of the respective loans. The comparable figure 
for public debt charges in 1938-39, was $133 - 1 million ; the increase during the intervening period 
is attributable to borrowings for war purposes. 



xxiv DEPARTMENT OF FINANCE 

Table VIII which follows gives a comparison of Ordinary Expenditure for the fiscal vears 
1938-39, 1944-45 and 1945-46, and for the seven fiscal years ended March 31, 1946. 

TABLE VIII 

Analysis of Ordinary Expenditures 
(In millions of dollars) 



Item 



Fiscal Years Ended March 31 



1946 



1945 



1939 



Seven Fiscal 

Years Ended 

March 31, 

1946 



Public Debt Charges — 

Interest on Public Debt 1 

Annual Amortization of Bond Discounts and Com- 
missions 2 

Cost of Loan Flotations 3 

Servicing of Public Debt 4 

Total Public Debt Charges 5 

Subsidies and Compensation to Provinces under Taxa- 
tion Agreements 6 

Premium Discount and Exchange 7 

Unemployment Insurance Act, Administration and 

Government's Contribution 8 

Old Age Pensions and Pensions to Blind Persons 9 

Family Allowances 10 

Department of National Defence 11 

Department of National Revenue 12 

Post Office Department 13 

Pensions (War 1914-18 and Military) 14 

Veterans Affairs 15 

Other Departments 16 

Total Ordinary Expenditure 17 



409 1 

14-9 
7-4 
6-2 



437-6 

112-5 
14-7 



18 
33 

172 

22 
57-7 
40 
32-9 

118-8 



1,061-9 



319-0 

12-8 
7-9 
0-2 



339-9 

107-8 
16-3 

17-9 
32-2 



0-1 
20- 1 
54-6 
39-4 
41-6 
97-5 



767-4 



128-0 

4-8 
0-1 
0-2 



133 1 
21-2 



290 



34 

11 

35 

42' 

14 

91' 



4130 



1,582-9 

67-8 

35-9 

7-6 



1,694-2 

512-9 
31-0 

79-9 
215-8 
172-6 

14-3 
113-3 
322-5 
282-4 
146-0 
669-7 



4,254-6 



(2) Capital Expenditure. 

Charges for expenditures classed as Capital amounted to only $4-5 million during the year. 
Details will be found on page 10 of Part I and in the sections of the Departments of Public 
Works and Transport in Part II. 

(3^) Special Expenditure. 

Special Expenditure in 1945-46 amounted to $17-3 million, compared with $7-5 million in the 
previous fiscal year. This increase was due mainly to the increased payments under the Prairie 
Farm Assistance Act. 

(4) GK>vemnient Owned Enterprises. 

Expenditures under this heading may be divided into two types; payments to meet the 
operating deficits of business enterprises wholly owned by the Dominion of Canada which had 
been established before the war, and non-active loans and advances made to such enterprises. 
Expenditure of the former type during 1945-46 was $0-7 million for the Prince Edward Island 
Car Ferry and Terminals and a relatively small amount ($85,859.07) for the harbour at Churchill 
— both figures being for the calendar year 1945. An amount of $0-6 million was provided to 
the National Harbours Board in non-active advances. 

(5) Other Charges, Including Write-Down of Assets. 

Total charges so classified aggregated $48-2 million. The largest item in this category is 
the amount of $25 million, which has been added to the reserve to meet possible losses on the 
ultimate realization of active assets. This is the same amount as has been provided in the five 
previous fiscal years and the total reserve therefore now amounts to $150 million. The annual 
write-off from active assets of Soldier and General Land Settlement Loans amounted to $35,517 
and the cancellation of Canadian Farm Loan Board Capital Stock amounted to $962. Provision 
was made for a reserve of $464,175 for conditional benefits under the Veterans' Land Act. These 
reserves, and the two write-offs resulted in a proportionate increase in the Dominion's net debt. 



PUBLIC ACCOUNTS xxv 

There was written-off from non-active assets an amount of $45,436 representing the yearly 
established losses on Seed Grain and Relief account administered by the Department of Mines 
and Resources. As this account is classified as a non-active asset and therefore included in the 
net debt of Canada it is offset by a similar amount on the Revenue side under "Other Receipts 
and Credits." 

The remaining items in Other Charges totalling $22-6 million, relate to the Canadian National 
Railways Securities Trust Stock. The value of this stock which represents the Dominion's equity 
in the Canadian National Railways increased during the year by $24-7 million, due to the surplus 
earnings of the System for 1945, less $2-1 million due to capital loss on line abandonments and 
retirements of rolling stock during the year. The Canadian National Railways Securities Trust 
Stock is carried in the Dominion's books as a non-active asset, and thus the net debt of Canada 
is not affected by these transactions. 

(6) War and Demobilization Expenditure. 

Total expenditures from the War Appropriation Act. War Expenditure and Demobilization 
Appropriation Acts and other acts authorizing expenditures for war purposes amounted to 
$4,002-9 niillion during the fiscal year 1945-46. The total war and demobilization expenditures, 
not including amounts charged to Active Assets from the beginning of the war to the close of the 
fiscal year 1945-46 amounted to 118,942-6 million. Table IX which follows shows the more 
important items under the various departments for the fiscal year 1945-46 together with corres- 
ponding figures for 1944-45 and for the total war period. 



TABLE IX 

War and Demobilization Expenditure 
(In millions of dollars) 



Item 



Agriculture — 

Freight assistance on western feed grains '. 1 

Payments to increase the income of farmers in the spring wheat 

area of western Canada 2 

Subsidy on milk and milk products 3 

Prernium on hog carcasses suitable for export to Great Britain. ... 4 

Subsidy on western wheat used as feed for live stock .5 

Sundry 6 

Finance — 

Comptroller of the Treasury's office 7 

Payment of premiums on purchase of Dominion of Canada regis- 
tered stock, London 8 

Sundry 9 

Wartime Prices and Trade Board — 

Administration 10 

Subsidies due to application of order placing a ceiling over all 
prices ; 11 

Canadian Wheat Board — 

Accountable advances for payment of drawback claims to millers 

and other manufacturers of wheat products 12 

Deficits on operations 13 

Labour — 

National Selective Service 14 

Sundry 15 

Mines and Re.sources — 

Prince Rupert — Terrace — Cedarvale highway 16 

Sundry 17 



Fiscal Years Ended 
March 31 



1946 



17-3 



41-6 
9-6 
7-9 
6-6 

83-0 

9-4 



7-1 

14-8 
98-3 

14-7 

Yu-3 



11-3 
11-6 

22-9 



3-5 
S-5 



1945 



15-9 

1 

42-3 

14-1 

7-5 

8-2 
88-1 

9-2 

5-7 

12-7 
107-3 



19-7 
131 

167-7 

111 

8-6 

19-7 

2-5 
3-3 

5-8 



Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 



65-3 

190 
113-4 
27-5 
20-7 
42-6 
2S8-6 

39-3 

8-3 
15-5 



52-12 
358-1 



57-9 » 
13-1 

5U-2 

36-5 
50-9 

87 -S 

14-7 
11-3 
26-1 



DEPARTMENT OF FINANCE 
TABLE IX — Continued 



Item 



Fiscal Years Ended 
March 31 



1946 



1945 



Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 



National Defence — Air Services — 

Overseas War Establishment 18 

Western Hemisphere Operations 19 

Air Training 20 

Sundry 21 

National Defence — Army Services — 

Army Services . . . '. 22 

Inspection Board of the U.K. and Canada 23 

Sundry 24 

National Defence — Naval Services 25 

National Health and Welfare — 

Old Age Pensions including pensions to blind persons — Dom- 
inion's share of pensions* 26 

Sundry^ 27 

National War Services — 

War charities 28 

Red Cross — Prisoners of war parcels 29 

Sundry 30 

Pensions and National Health* — 

Civil Defence 31 

Pensions, Defence Forces, etc 32 

Treatment, Defence Forces 33 

Sundry 34 

Public Works 35 

Reconstruction and Supply — 

Administration 36 

Investment in plant and equipment: 

Acquisition of U.K. assets 37 

Acquisition of U.S. assets 38 

Other plant and equipment 39 

Investment in production assets (working capital) 40 

Termination of contracts 41 

Miscellaneous war expenses 42 

Royal Canadian Mounted Police 43 

Trade and Commerce — 

Gift of wheat to Greece 44 

Sundry 45 

Transport — 

Acquisition of airfields and works from the United States Govern- 
ment 46 

Northwest Staging Route 47 

Sundry 48 

Veterans Affairs' — 

Civil Defence 49 

Pensions, Defence Forces, etc 50 

Treatment, Defence Forces 51 

Re-establishment credits 52 

Gratuity payments 53 

Sundry : 54 



197-1 

108 

74-8 

144-4 

624-3 

935-0 
6-1 

8-5 
949-6 

241-8 



91 

21 

11-2 

13-0 



1-2 

14-2 



6-2 



6-9 



1-9 
63-0 



151-8 

55-2 

278-8 

4-8 



1-8 
1-8 



M 
13-9 

15-0 



01 
22-2 

26-4 

27-1 

212-4 

40- 1 



759-1 

227-9 

272-3 

0-1 

1,259-5 

1,243-7 

8-4 
9-7 

1,261-8 

417-1 



8-8 



1 

10 

15 

5- 

5- 
26-0 



6-5 



2-0 



168-9 
4-8 



34-2 

218-7 

3-7 



6-7 
0-7 

7-4 



18-7 

5-2 

11-2 

35-1 



0-5 
11-9 
11-4 



8-9 

32-7 



1,382-4 
1,063-0 
1,321-1 
144-9 
3,911-4 

5-463-4 
40-8 
36-3 

5,540-5 

1,467-5 



21-0 
3-4 

24-4 

47-5 

50 

17-1 

69-6 

7-6 

9-5 

16-2 

8-9 

42-2 

36-3 



42-2 



207 
1 
840 
814 
151 
136 
2,194 



19-4 
10-2 

29-6 



85-3 

6-3 

47-9 

139-5 



0-6 
34- 1 

37-8 
27-1 

212-4 
49-0 

361-0 



PUBLIC ACCOUNTS 
TABLE \X— Concluded 



Item 



Fiscal Years Ended 
March 31 



1946 



1945 



Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 



ther Departments 55 

rrite-off of Air Training Plan Loans and Advances as per United 

Kingdom Financial Agreement Act, 1946 56 

le War appropriation (U.K. Financing) Act, 1942 57 

lutual Aid (excluding administration) 58 

lilitary Relief. 59 

mada's contribution to UNRRA 60 

Total War and Demobilization Expenditure 61 



4-1 
425-0 



5-0 



766-9 

34-5 

142-9 



792-2 
50-2 
11-1 



21-5 



425 
1,0000 
2,471-6 

84-7 
154-0 



4,002-9 



4,418-4 



18,942-6 



Tote: Due to rounding off, the columns may not add exactly to the totals shown. 
1 Less than $50,000. 

* Includes SO -2 million charged to Department of Labour in 1939-40 and 1,940-41. 
' Includes $3-0 million charged to Department of Trade and Commerce in 1942-43. 

* Shown in Public Accounts under Department of Finance for years prior to 1945-46. 
5 Included in Department of Pensions and National Health prior to 1944-45. 

* Included in Departments of Veterans Affairs and National Health and Welfare subsequent to 1943-44. 
^ $1 -1 million inclyded in Ordinary Expenditure. 
*$19-1 million included in Ordinary Expenditure. 

As previously mentioned Table IX does not include recoverable outlays made under the 
provisions of Section 3 of each of the War Appropriation Acts, which are classed as Active 
Lssets rather than expenditure. Under this section the Government of Canada was empowered 
act as the agent of an allied government for any purpose designed to aid directly or indirectly 
the prosecution of the war and to pay out of unappropriated moneys in the Consolidated 
t-evenue Fund any obligations or costs temporarily incurred or assumed. * In addition, the 
Government of Canada was authorized to pay out of unappropriated moneys any expenditure 
required to be made under any contract for war supplies entered into for the purpose of enabling 
any company wholly owned by the Government to fulfil its obligations in respect of orders 
received by such company from an allied government. For these reasons war and demobilization 
expenditures as used in table IX must not be confused with total cash requirements for war 
purposes during any fiscal year. It is the total of all outlays including those that will be 
recovered or which reduce previously existing liabilities which must be taken into account when 
considering financial requirements. 

From Table IX it will be noted that total war and demobilization expenditures for 1945-46 
amounted to $4,(X)2-9 million compared with $4,418-4 million for the previous year. Aside from 
the increase in expenditures by the Department of Veterans Affairs, particularly on account 
of gratuity payments, there were a few new items of expenditure which call for special mention. 

Item No. 56 of the table covers an amount of $425 million representing the cancellation 
under authority of the United Kingdom Financial Agreement Act, 1946, of accumulated 
liabilities of the United Kingdom under the British Commonwealth Air Training Plan previously 
carried in the Dominion's books as advances. 

A new item (No. 41) under the Department of Reconstruction and Supply represents the 
costs in connection with termination of war contracts, more fully dealt with under Part II of the 
report. The amount involved was $151-8 million. 

Expenditures by the Department of National Defence for its three services amounted to 
$1,715-7 million, compared with $2,938-4 million in the previous fiscal year. 

The amount of gratuity payments and re-establishment credits paid out by the Department 
of Veterans Affairs during the year totalled $239-5 million. This represents a substantial 
increase over the expenditure of $20-2 million incurred for the same purposes in 1944-45. 

Expenditures to provide Canada's contributions to UNRRA amounted to $142-9 million 
during the year. This amount, together with $11-1 million expended during the previous year, 
completed the total of $154 million which Canada agreed to provide. 



xxviii DEPARTMENT OF FINANCE 

Mutual Aid expenditures, including the settlement of outstanding accounts for deliveries 
in the previous year and the cost of certain supplies on hand and surplus at the end of hostilities, 
amounted to $766-9 million. A table giving an analysis of these expenditures appears in Part II 
of the report. The distribution by countries was as follows: 

United Kingdom $ 611,060,000 

AustraHa 15,691,000 

New Zealand 7,454,000 

British West Indies 761,000 

Union of Soviet Socialist Republics 46,370,000 

France 7,554.000 

China 18,802,000 

Greece 12,000 

Not allocated to countries 105,000 

Declared surplus 59,141,000 

India _87,000 



$ 766,863,000 



The following table shows the amounts disbursed annually from War Appropriation Acts 
classified as between expenditures and amounts charged to active assets. 



TABLE X 

Total Disbursements From War Appropriations 



Fiscal Year 


Charged to 
Active Assets 


War 
Expenditures 


Total 


1939-40 


$ 

9,092,742 
26,379,066 
42,816,676 
65,231,622 
91,906,305 
35,238,956 
12,212,266 


$ 

118,291,022 
752,045,326 
1,339,674,152 
3,724,248,890 
4,587,023,094 
4,418,446,315 
4,002,949,197 


S 

127,383,764 

778,424,392 

1,382,490,828 

3,789,480,512 

4 678 929 399 


1940-41 


1941-42 


1942-43 


1943-44 


1944-45 


4,453,685,271 
4 015 161 463 


1945-461 








282,877,633 


18,942,677,996 


19,225,555,629 



^ Includes demobilization expenditures. 

F. ANALYSIS OF REVENUE. 

(1) Total Revenue. 

The grand total of revenues of the Dominion Government for the fiscal year ended March 
31, 1946, was $3,013-2 million, representing an increase of $325-8 million from the previous year. 
Revenue from tax s-ources increased by $47-7 million, revenue from non-tax sources increased by 
$15-3 million and from special receipts by $262-8 million. 

Tax revenues again reflected the predominance of direct taxes on incomes and profits 
characteristic of the war years. Almost 63 per cent of total tax revenue was derived from direct 
taxation as compared with 32-6 per cent in 1938-39, the last pre-war year. 

The amount of reserve established in the fiscal year under review for the refundable portion 
of income and excess profits tax was $72-5 million of which $5-0 million was in respect of personal 
income tax and $67-5 million in respect of the excess profits tax. This reserve has been deducted in 
arriving at the revenue total given above. AVhen added to the reserves previously set aside, 
this addition brings the gross total liability established at March 31, 1946, to $265-0 million for 
refundable personal income tax and $252-0 million for excess profits tax, or a gross total of 



I 



PUBLIC ACCOUNTS 



$517-0 million. After deducting repayments of refundable taxes made to March 31, 1946, the net 
liability as at that date amounted to $515-7 million. The distribution of the gross reserves of 
the two taxes by the taxation years to which they relate is now estimated as follows : 



I 



Taxation Year 



Refundable 

Personal 
Income Tax 



Refundable 

Excess 
Profits Tax 



42. 

1943. 
1944. 
1945. 
1946* 



58,000,000 

135,000,000 

72,000,000 



31,200,000 
67,500,000 
72,700,000 
70,500,000 
10,100,000 



Gross Total 

Less repayments. 
Net Total 



265,000,000 



252,000,000 



1,259,382 



3,783 



263,740,618 



251,996,217 



* Corporation fiscal years ending in 1946 prior to March 31st. 

Revenues for the year classified by major categories are presented in Table XI with corres- 
ponding figures for previous fiscal years. The table also shows total revenues by major categories 
for the seven fiscal years ending March 31, 1946 and the seven fiscal years ending March 31, 
1921, corresponding roughly to the war and demobilization period of World War II and World 
War I respectively. 

TABLE XI 

Revenue by Major Classifications, 1938-39 to 1945-46 and ,1914-15 to 1920-21 

(la millions of dollars) 



Item 




Fiscal Years Ended 
March 31 


Seven Fiscal Years 
Ended March 31 


1946 


1945 


1939 


1946 


1921 


Tax Revenue — 
Direct Taxes — 

Direct Taxes on Incomes 

Succession Duties 


1 

2 


1,359-41 
21-5 
1,380-9 

128-9 
186-7 
496-9 
90 
821-5 


1,31912 
17-2 
1,336-3 

115-1 
151-9 
543-1 

8-2 
818-3 


142-0 

' "142-0 

78-8 
51-3 

161-7 
2-5 

294-2 


6,490-7^ 
74-0 
6,564-7 

908-3 

879-2 

•3,071-0 

44-7 
4,903-2 


227-7 


Total Direct Taxes 


3 


227-7 


Indirect Taxes — 
Customs Import Duties 


4 


932 1 


Excise Duties 


5 


205-5 


Excise Taxes 

Other Taxes 


6 

7 


112-2 
12-2 


Total Indirect Taxes 


8 


1,262-0 




9 




Total Tax Revenue 


2,202-4 
160-8 


2,154-6 
145-5 


436-3 
61-8 


11,467-9 
813-5 


1,489-7 


Xon-Tax Revenue 


10 

11 

12 

13 


403-1 


Total Ordinary Revenue 

Special Receipts and Credits 


2,363-2 
650-0 


2,300-1 
387-2 


498-0 
4-2 


12,281-4 
1,334-6 


1,895-8 
1-9 


Grand Total Revenue 


3,013-2' 

• 


2,687-3 « 


502-2 


13,616-0' 


1,897-7 



H 



Note: Due to rounding off, the columns may not add exactly to totals shown. 
1 After deduction $72-5 millions in respect of refundable taxes. 
* After deducting $219-5 millions in respect of refundable taxes. 
' After deducting $517 millions in respect of refimdable taxes. 



DEPARTMENT OF FINANCE 



(2) Direct Taxes on Incomes. 

(a) Taxes on Personal Incomes. 

The personal income tax which yielded $691-6 million, was again the largest single source 
of tax revenue, although yielding $76-2 million less than during the previous year. This decrease 
reflected the 16 per cent reduction in tax effective from October 1, 1945, as provided in the budget 
of 1945 and in part the moderate decline in incomes which followed the end of the war. 
The decline due to these causes was, however, partly offset by the recovery of family allowance 
payments from taxpayers through deduction at the source, which was in effect during nine months 
of the fiscal year 1945-46. 

Mention has been made previously of the reserves now established for the refundable portion 
of the personal income tax. The additional amount of $5-0 million set aside in 1945-46 repre- 
sented an increase in the reserves provided previously against the years 1942, 1943, and 1944, 
when this tax was in effect and brings the net total liability at March 31, 1946 to the amount of 
1263-7 million. 

(6) Corporation Income Tax and Excess Profits Tax. 

Corporation income tax and the excess profits tax are both levied on business profits and 
may appropriately be discussed together. The yield of the corporation income tax amounted 
to $217-8 million, and revenue from the excess profits tax to $494-2 million, giving a combined 
total of $712-0 million compared with a combined total of $742-2 million in the previous year. 
This decline reflected principally a moderately lower level of corporation profits in 1945 and to 
a minor degree the changes in the excess profits tax introduced in the 1945 budget. The nature 
of these changes was such that their main effect will be felt in the fiscal year 1946-47. 

The amount of refundable excess profits tax reserve has been shown previously in tabular 
form by the individual taxation years to which the total applies. The liability to pay this tax has 
been lifted in respect of profits earned after January 1, 1946, but must be paid by any company 
having a fiscal year ending after that date on the proportionate part of its profits falling in the 
calendar year 1945. The full final liability for the refundable excess profits tax, therefore, has 
not yet been established, as companies having a part of their fiscal year falling in the calendar 
year 1945 will be required during 1946 to pay this tax on a part of their profits proportionate 
to the portion of their fiscal year which was included in 1945. 

(c) Taxes on Interest, Dividends, Rents and Royalties. 

Revenue under this heading is derived from special taxes imposed largely on income going 
to non-residents of Canada under authority of Section 9b of the Income War Tax Act. In 
1945-46 revenue under this heading amounted to $28-3 million and was derived principally from 
the 15 per cent tax on interest and dividends paid to non-residents. 

TABLE XII 

Direct Taxes on Incomes, 1938-39 to 1945-46 
(In thousands of dollars) 



Item 



Fiscal Years Ended March 31 



1946 



1945 



1939 



Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 



Individual Income Tax, including National Defence 

Tax 1 

Tax on Interest and Dividends 2 

Taxes on Rents and Royalties 3 

Corporation Income Tax 4 

Excess Profits Tax 5 

Total Direct Taxes on Incomes • . 6 



686,5861 

26,824 

1,486 

217,834 

426,6962 



672,755 

27,053 

1,546 

276,404 

341,305 : 



46,937 
9,903 



85,186 



1,359,426 



1,319,063 



142,026 



2,986,995 8 
156,306 
8,060 
1,548,909 
1,790,463 3 



6,490,733 



1 Excluding the estimated refundable portion of $95 million in 1944-45 and $5 million in 1945-46. 

2 Excluding the estimated refundable portion of $124-5 million in 1944-45 and $67-5 million in 1945-46. 

2 Excluding the estimated refundable portion amoimting to $265 million for Individual Income Tax and 
$252 million for Excess Profits Tax. 



I 



PUBLIC ACCOUNTS xxxi 

(3) Succession Duties. 

The Dominion Government has levied succession duties only since 1941, and revenue from 
this source has shown a gradual increase fpom year to year. This revenue was $21-4 million in 
1945-46 compared with $17-3 million in 1944-45, $15-0 million in 1943-44, $13-3 million in 1942- 
43 and $7-0 million in 1941-42. 



(4) Indirect Taxes. 

(a) Customs Duties. 

Gross revenue from customs duties in 1945-46 amounted to $174-1 million compared with 
gross revenues of $173*7 million in the previous year while net revenue, after deducting refunds 
and drawbacks, amounted to $128-9 million compared with $115-1 million in 1944-45. 

Very substantial amounts of customs and excise revenue have been remitted in recent years 
in respect of munitions and war supplies exported from Canada to allied governments either 
as cash sales or under the Mutual Aid Acts. These remissions reached their peak in the fiscal 
year 1944-45 and their decline to a lower level in 1945-46 accounted almost entirely for the 
increased net revenue in the latter year. In the fiscal year 1946-47 refunds and drawbacks uf 
customs revenue will return to a normal level with the cessation of the shipment of war supplies 
abroad. 

(6) Excise Duties. 

Excise duties are levied exclusively on alcoholic beverages and tobacco products under the 
Excise Act. Total revenue in the fiscal year 1945-46 amounted to $186-7 million an increase of 
$34-8 milhon over the previous year. Of this increase $19-1 million was contributed by alcoholic 
beverages due to an increase in consumption following the rescinding of the restrictions imposed 
by the Dominion Government under the Wartime Alcoholic Beverages Control Order, while 
tobacco products "contributed $15-1 million. The extent of the smokers' contribution to the federal 
treasury is indicated by the over-all revenue from tobacco products (including the yield of the 
additional taxes imposed under the Special War Revenue Act on tobacco, cigars, cigarettes, 
cigarette papers and tubes, pipes and smokers' accessories) which amounted in the fiscal year 
1945-46 to over $174-0 million, a sum equal to about 40 per cent of the total tax revenue of the 
government in the last pre-war year 1938-39. 

TABLE XIII 

Excise Duties, 1938-39 to 1945-46 
(In thousands of dollars) 



Item 




Fiscal Years Ended March 31 


Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 




1946 


1945 


1939 


Spirits, Malt, etc 

Cigars, Cigarettes and Tobacco 


1 

2 


91,274 

98,228 

39 

-2,815 


72,133 

83,142 

37 

-3,390 


18,530 

33,225 

34 

-475 


397,106 
498 672 


Licences 

Less Refunds 


3 

4 


271 
-16,825 




F, 


Total Excise Duties 


186,726 


151,922 


51,314 


879,224 





(c) Excise Taxes. 

Under this heading are included the wide variety of taxes on commodities and services 
levied under the Special War Revenue Act of which the sales tax and the taxes on tobacco 
products were the largest sources of revenue in 1945-46. Gross collections of $610-9 million were 
lower by $126-9 million than during the previous year, due in substantial part to the exemption 
of building materials from sales tax effective in May, 1945, and the further exemption from sales 
tax of machinery and apparatus used in production ; and the rescinding of the War Exchange Tax 
in the budget of October 12, 1945. Refunds of excise taxes declined from $194-7 million in 1944-45 
to $114-0 million in 1945-46, due to reduced remissions on munitions of war exported to our 
Allies, with the result that the net revenue declined by only $46-2 million as compared with the 
decline in gross revenue of $126-9 milHon. 



xxxii DEPARTMENT OF FINANCE 

The tax sources which showed the largest reductions in 1945-46 and the amounts by which 
revenue was reduced in each case are set forth below: — 

Sales Tax .* $77-9 million 

War Exchange Tax 57-0 " 

Beverages 2-8 " 

Electric and gas appliances 2-8 " 

Sugar 1-8 " 

Curtailment of available supplies of sugar accounted for the decline in the sugar tax and 
the tax on beverages. The tax on electric and gas appliances was repealed in May, 1945, and 
was therefore, not in effect during the greater part of the fiscal year. The reason for the 
reduction in sales tax and War Exchange Tax receipts has already been mentioned. 

Tax sources from which increased revenue was derived, and the amounts of the increase in 
each case were: — 

Cigars, cigarettes and tobacco $7-9 million 

Stamps, including taxes on jewellery, china ware, cabaret attend- 
ance, etc 3-4 " 

Transportation and communication 2-7 " 

In Table XIV will be found comparative figures for revenues from the various excise taxes 
for the fiscal years 1945-46, 1944-45, and 1938-39, and for the seven fiscal years ended March 
31, 1946. 

TABLE XIV 

Excise Taxes, 1938-39 to 1945-46 
(In thousands of dollars) 



Item 



Fiscal Years Ended March 31 



1946 



1945 



1939 



Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 



Taxes on Commodities — 

Sales Tax 1 

War Exchange Tax 2 

Automobiles, rubber tires and tubes 3 

Beverages 4 

Candy and chewing gum 5 

Cigars, cigarettes and tobacco 6 

Cigarette papers and tubes 7 

Electric and gas appliances 8 

Furs 9 

Gasoline 10 

Matches and lighters 11 

Phonographs, radios and tubes 12 

Special excise on importations 13 

Sugar 14 

Toilet preparations and soaps 15 

Trunks, bags, luggage, etc 16 

Wines 17 

Sundry 18 

Taxes on Amusements and Services — 

Amusements 19 

Tax on pari-mutuel bets 20 

Transportation and communication 21 

Stamps, including payment of taxes on jewellery, 

chinaware, cabaret attendance, etc 22 

Licences, interest and miscellaneous 23 

Leas refunds 24 

Total Excise Taxes 25 



326,253 

41,198 

6,701 

16,657 

11,904 

70,229 

4,645 

1,272 

4,976 

29,836 

3,675 

646 

787 

9,974 

7,107 

4,711 

2,066 

3,811 



13,387 

2,188 

26,893 

21,697 

302 

114,005 



404,109 

98,164 

6,480 

19,442 

12,874 

62,307 

6,658 

4,057 

5,217 

29,671 

3,117 

1,112 

545 

11,744 

6,347 

4,134 

1,772 

2,977 



12,284 

1,904 

24,205 

18,296 
369 
•194, 719 » 



125,927 
1^343 



125 
1,450 



1,819 



15,591 

11,004 

1,249 



230 
235 



1,640 

4,746 

139 

-3,787 



1,892,306 

515,634 

51,759 

75,524 

45,565 

214,227 

31,701 

24,293 

17,562 

134,087 

19,595 

7,090 

6,168 

95,921 

29,775 

15,202 

10,078 

13,176 



56,178 

8,144 

101,196 

83,447 

1,793 

-379,494 



496,910 



543,065 



161,711 



3,070,927 



Includes refunds and drawbacks to Department of Munitions and Supply of $177-0 millions. 



PUBLIC ACCOUNTS xxxiii 

(5) Miscellaneous Indirect Taxes. 

Small amounts of tax revenue are derived from the tax on the note circulation of the 
chartered banks which decreases from year to year with the decline in notes as provided by 
statute; from taxes on the net premium income of insurance companies; from a tax on the 
export of electric energy from Canada ; and from a tax on the export of furs from the Northwest 
Territories. Revenue from all these taxes amounted to $9-0 million in 1945-46. 

TABLE XV 

Miscellaneous Indirect Taxes, 1938-39 to 1945-46 
(In thousands of dollars) 



Item 




Fiscal Years Ended March 31 


Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 




1946 


1945 


1939 


Chartered bank note circulation 


1 


270 

7,951 

751 


350 

7,182 
702 


1,014 
891 
547 


4,375 


Insurance companies 

Sundry taxes 


2 

3 

4 


35,552 
4,807 


Total Miscellaneous Taxes 


8,972 


8,234 


2,452 


44,734 









(6) Non-tax Revenue. 

Non-tax revenues for 1945-46 amounted to $160-8 million, an increase of $15*3 million over 
1944-45. Receipts from the Post Office totalled $68-6 million, an increase of about $2-6 
million. The receipts from the Post Office exceeded the cost of operations by about $10-9 millioa 
without taking into account any credit for service rendered other departments free of charge and 
without adding to the cost of operations, rentals and other costs of premises occupied by the Post 
Office. Return on Investments realized $70-9 million, an increase over the previous year of about 
$10-2 million. The larger items making up this total are: interest on advances to Canadian 
National Railways, $20 "6 million; Bank of Canada profits, $22*5 million; interest on loans to 
Foreign Exchange Control Board, $8-2 million; intereist on bonds held in Securities Investment 
Account, $9-6 million; interest on loans to National Harbours Board, $3-9 million; interest on 
loans to Provinces, $2*9 million; interest on loans to Canadian Farm Loan Board, $0*7 million; 
Soldier Land Settlement loans, $0*6 million. 

Bullion and Coinage— Royal Canadian Mint 

The revenue from Bullion and Coinage for 1945-46 as shown in Table XVI is $5-0 million. 
This represents the revenue receipts, as shown by the Dominion's books, derived from the 
bullion and coinage operations of the Royal Canadian Mint and of the Dominion Assay Office, 
a branch of the Mint maintained at Vancouver for the receipt and assaying of deposits of gold 
produced in the Western provinces, Yukon and the Northwest Territories. (For a detailed 
explanation of the operations of the Royal Canadian Mint, from the accounting point of view, 
see the Public Accounts for 1942-43, pages xxxvii-xxxix.) 

I Details of these receipts for 1945-46 will be found in the Department of Finance section of 
t II of this Report and may be summarized as follows: — 
Coinage operations — 
Net gain in silver bullion and coinage operations $2-558 million 
Net gain in bronze and tombac coinage operations - 645 " 
Net gain in steel coinage operations 0-624 " 
Net gain in nickel coinage operations 0- 107 " 
Refining and handling gold — 
Gain on stocktaking 0-024 " 
Gain in operations at Dominion Assay Office 0-004 " 

Charges for assaying, melting and refining gold 0-100 " 

Mint handling charges (net) 0-892 " 

Total $4-954 " 



71033— 3-A 



DEPARTMENT OF FINANCE 



TABLE XVI 

Non-Tax Revenue, 1938-39 to 1945-46 
(In thousands of dollars) 



Item 



Post Office 1 

Return on Investments 2 

Bullion and Coinage 3 

Premium, Discount and Exchange 4 

Othet.... 5 

Total Non-Tax Revenue 6 



Fiscal Years Ended March 31 



1946 



68,613 

70,915 

4,954 



16,321 



160,803 



1945 



66,056 

60,749 

4,586 



14,080 



145,471 



1939 



35,288 
14,532 

2,052 
477 

9,414 



61,763 



Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 



i 



367,715 

279,532 

38,944 

28,450 

98,877 



813,518 



(7) Special Receipts and Credits. 

The total of Special Receipts and Credits for the fiscal year 1945-46 is $650-0 million as 
compared with $387-2 million for the previous year. Of this total $626-6 million represents 
receipts developing from war expenditures and. consists of Refunds of Previous Years' War 
Expenditure®, $496-1 million; sale of Surplus War Assets, $42-6 million and Miscellaneous War 
Revenues, $87-9 million. 

A breakdown of Refunds of Previous Years' War Expenditures by Departments, with 
details of the larger items, follows: 

Canadian Mutual Aid Board $ 3 - 7 million 

National Defence — Army 13-9 " 

National Defence — Navy 6-7 " 

National Defence — Air — 

Proceeds from sales of equipment, material and supplies 
furnished and services rendered to other departments 
and other Governments, $23-7 million; adjustments of 
costs of civilian operated air training schools, $2-9 
million; refunds on contracts after cost audits and re- 
negotiation, $4-0 million; refunds on joint operations 
R.C.A.F. station at Gander, $0-9 miUion; Miscellan- 
eous $1 -0 million— total 32-5 " 

Reconstruction and Supply — Credit from Munitions Production 
Allotment Fund representing mainly return of working 
capital advances from pre-financed plants, $326-0 million; 
refunds on contracts in connection with cost audits, re- 
negotiation, and voluntary refunds, $36-6 million; amor- 
tization of Government capital on War Supplies Limited 
contracts, $55-9 milhon; amount transferred from Sus- 
pense upon liquidation of Government equity in plant of 
Sorel Industries, Ltd., $10-1 milhon; Sundries, $5-6 

million— total 434-2 " 

Sundry Departments 5-1 " 

Total $496-1 



It should be noted that most of these refunds of previous years' war expenditures are made 
out of current war expenditures of other Departments, and that consequently the bulk of these 
transactions are merely bookkeeping changes and not actual refunds of expenditures. There 
are offsetting items in the expenditure accounts corresponding to most of the refunds listed above. 

In connection with the amount of $42-6 million realized during the year through the disposal 
of surplus war assets it might be mentioned that it does not include residual cash balances, accounts 
receivable or value of inventories in the hands of War Assets Corporation as at March 31, 1946. 

The larger amounts making up the total of Miscellaneous War Revenues, $87-9 million, are 
receipts from the Departments of National Defence — Army, Navy and Air Services, $3-7 million; 



PUBLIC ACCOUNTS xxxv 

Reconstruction and Supply, $77-8 million; Transport, $2-2 million; and sundry, $4-2 million. 
Included in the total for Reconstruction and Supply is the sum of $57*9 million derived from the 
operation of Park Steamships Limited. 

The remaining large item of Special Receipts and Credits is the sum of $22-6 million which 
represents the net result of the change in the Government's equity in the Canadian National 
Railways for the calendar year 1945. This arises from the Government being the owner of the 
Railway Company at a time when the latter is using its surplus earnings to reduce its debts. 
The surplus earnings of the Railway Company, amounting to $24-8 million, were paid to the 
Government and appear in the accounts as a repayment of active advances (see page xviii). 
This reduction of debt increases the net book value of the Government's investment in the 
Railway Company by a corresponding amount. It isi offset, in part, by a book lose on 
capital abandonments of $2-1 million. The remainder, $22-6 million, is the net increase 
in the book valuation of the Canadian National Railway's Securities Trust capital stock. This 
is carried on the books as a non-active asset, and the increase in it is shown here as a special 
receipt. It is offset, however, by a contra item of the same amount on the expenditure side, 
appearing under the heading "Other Charges". 

Comparative detail for the various items under Special Receipts and Credits for the fiscal 
years and the period used in previous tables will be found in Table XVII. 

TABLE XVII 

Special Receipts and Credits, 1938-39 to 1945-46 
(In thousands of dollars) 



Item 


Fiscal Years Ended March 31 


Seven 
Fiscal 
Years 
Ended 
March 31, 
1946 




1946 


• 1945 


1939 


Consolidated Deficit Account — 

Refunds of previous years' Special Expenditure 1 

War Revenues — Refunds and Miscellaneous 2 


20 

626,790 

161 


63 
360,061 

177 

589 
2,625 

22,400 


1,232 


866 
1,122,346 


War Donations 3 




2,709 


Canadian Wheat Board — 

Reduction in Reserve Account 4 




10,220 


Surpluses in certain special accounts 5 

Canadian National Railways — Net credit due to 
increase in Canadian National Railways Secu- 
rities Trust Stock (contra) 6 






2,625 


22,631 


1 


117,700 
53,448 


^^ Previous years' war expenditure on investment in 

^B Crown plants transferred to Active Assets 7 

^K Other 8 

^K Total 9 

'^^Japital and Non-Active Accounts — 
Capital Accounts — 

J^m Refunds of previous years' expenditure 10 

^^m Net insurance proceeds on the P.E.I. Car Ferry. 11 

^^RNon-active Accounts — 

^^B National Harbours Board, reduction of indebted- 

^^B ness 12 

^^K Canadian Government Merchant Marine Ltd. — 

^^m balance in contingency reserve 13 

^^m Canadian National (West Indies) Steamships, 

^^H Limited, reduction of indebtedness 14 

^^B Canadian Pacific Railway — repayment of loan 
^B. made under Unemployment Relief Act, 1932. 15 

^^■rite-downs to Consolidated Deficit Account — 

^HfSeed Grain and Relief Loans 16 

^^B Relief Loans to Province of Saskatchewan 17 

^H Soldier and General Land Settlement Loans 18 

^^B Canadian National Railways Securities Trust 

^^K Stock — Line abandonments 19 

^^v Total Capital and Non-active Accounts 20 

^2 Total Special Receipts and Credits 21 






24 

1,256 

40 


31 


649,602 
376 


885,905 
728 


1,309,945 

1,378 
984 




19 




67 






1 




549 




713 






1,000 


45 


36 


18 


266 
17,682 






127 

2,713' 

2,898 








2,600 


m 


1,332 


24,691 


650,023 


387,237 


4,154 


1,334,636 



* As there was no increase in the Canadian National Railways Securities Trust Stock in 1938-39, the losses 
line abandonments could not be netted against it. 
71033— 3J-A 



xxxvi DEPARTMENT OF FINANCE 

G. PERCENTAGE DISTRIBUTION OF REVENUE AND EXPENDITURE, 1945-46. 

The following table shows the percentage distribution of estimated revenues and expenditures 
for a number of important items. Receipts from various taxes and other revenue sources, after 
deducting the $72-5 million of income and excess profits taxes estimated as refundable, 
are shown as percentages both of total revenues and of total expenditures. Similarly, several 
of the main items of expenditure or groups of such items are shown as percentages both 
of total expenditures and of total revenues. The purpose of this table is to enable broa3 
conclusions to be drawn as to the relative burdens imposed on the public treasury by the war 
And the main services or obligations of government. 



PUBLIC ACCOUNTS 
TABLE XVIII 

PeB CENT AGE DlSTBIBTJTION OF REVENUE AND EXPENDITURE, 1945-46 



Amount in 
thousands 
of dollars 



Percentage 
of Total 
Revenue 



Percentage 

to Total 
Expenditure 



Ordinary Revenue — 

Customs Import Duties 

Escise Duties 

Excise Taxes — sales tax and other excise taxes 

War Exchange Tax 

Income Tax on persons, corporation, etc. (net) 

Excess Profits Tax (net) 

Succession Duties 

Other Tax Revenues 

Total Revenue from Taxes 

Non-tax Revenue 

Total Ordinary Revenue 

Special Receipts and Credits 

Grand Total Revenue 



Ordinary Expenditure — 

Interest on Public Debt 

Other Public Debt Charges 

Subsidies, and payments to provinces under taxation agreements. . . 

Family Allowances 

Old Age Pensions and pensions for blind persons 

Unemployment Insurance Act, administration and Government's 

contribution , 

Agriculture 

Mines and Resources 

National Revenue 

Post Office 

Pubhc Works 

Transport 

Veterans' Affairs 

All other 

Total Ordinary Expenditure 

pAPiTAL Expenditure — 

7as. and Demobilization Expenditure — 

National Defence — Army 

— Navy 

— Air 

Reconstruction and Supply 

Veterans Affairs 

Canada's contribution to UNRRA 

Mutual Aid 

Write-off of Air Training Plan Loans and Advances as per United 

Kingdom Financial Agreement Act, 1946 

Other Departments 

Total War and Demobilization Expenditure 

Special Expenditure 

iOvernment Owned Enterprises '. 

THEK Charges 

Grand Total Expenditure 



128,877 
186,726 
455,712 

41 , 198 
932,729 
426,696 

21,448 
8,972 



4-28 

6-20 

1512 

1-37 

30-95 

14 16 

0-71 

0-30 



2-51 
3-64 
8-87 
0-80 
18-16 
8-31 
0-42 
017 



2,202,358 
160,804 



73 09 
5-34 



42-88 
3-13 



2,363,162 



78-43 



46-01 



650,023 



21-57 



12-66 



3,013,185 



10000 



58-67 



Amount in 
thousands 
of dollars 



Percentage 

of Total 
Expenditure 



Percentage 
to Total 
Revenue 



409,135 

28,481 

112,498 

172,632 

33,715 

18,702 
10,319 
11,469 
22,630 
57,730 
16,284 
18,267 
72,849 
77,191 



1,061,902 



20 



4,508 



13-58 
0-94 
3-73 

5-73 
1-12 

0-62 
0-34 
0-38 
0-75 
1-92 
0-54 
0-61 
2-42 
2-56 



67 



35-24 



09 



0-15 



949,578 
241,759 
524,330 
278,807 
328,359 
142,852 
766,862 

425,000 
345,402 



18-49 
4-71 

10-21 
5-43 
6-39 
2-78 

14-93 

8-27 
6-72 



31-51 
8-02 

17-40 
9-25 

10-90 
4-74 

25-45 

1411 
11-46 



4,002,949 



77-93 



182-84 



17,358 

1,334 

48,177 



0-34 
0-03 
0-94 



0-58 
0-04 
1-60 



5,136,228 



100-00 



170-45 



xxxviii DEPARTMENT OF FINANCE 

H. TOTAL REQUIREMENTS FOR AND SOURCES OF CASH— WAR PERIOD 

APRIL 1, 1939 TO MARCH 31, 1946 

Tables XIX and XX present the requirements for and sources of cash for each fiscal year 
from April 1, 1939, to March 31, 1946. While non-cash items have been carefully eliminated in 
each year, the total requirements and sources are in one sense inflated in these tables by the 
inclusion in revenues, particularly in special receipts and credits, of items which are really 
refunds of expenditure rather than original revenue sources. These items effect transfers of 
expenditure either between government departments or between the government and the private 
sector. Viewing the period as a whole the greater proportion of special receipts and credits 
falls into this category. In view of the lack of detailed information regarding cash receipts of 
the above kind Tables XIX and XX follow the only practicable presentation. The practice 
adopted in no way affects the net cash deficiency, but the above comment indicates that the 
figures of total requirements cannot be interpreted as entirely requirements to be financed from 
sources outside the government. 

Requirements are divided between war and non-war, although the distinction must rest in 
some cases on arbitrary decision. In the same way that no clear and unequivocal separation is 
possible within the period which these tables summarize, the end of the last year does not mafk 
the end of all war expenditure. But in subsequent fiscal years, as costs which might be attribut- 
able to the war become increasingly intermingled with and overshadowed by other costs of 
government, they will lose both significance and identity, and the task of separation will be 
rendered progressively difficult and fruitless. While March 31, 1946, is therefore a convenient 
point at which to summarize the Dominion Government's requirements for and sources of 
cash for the seven fiscal years during which this country was engaged in the war and demobiliza- 
tion, the above comment should indicate that Tables XIX and XX do not and are not intended 
to present a complete and final accounting of the costs of the war. 

The summary afforded by Tables XIX and XX illustrates the tremendous wartime expansion 
in both cash requirements and sources. With the necessity for a rapid mobilization of the 
country's resources, requirements increased rapidly and continuously from $840-6 million in 
1939-40 to a peak of $5,857-1 million in 1943-44. The tremendous financial tasks which this 
involved for the Dominion Government are better realized when it is considered that cash war 
expenditures alone for this seven-year period exceed the total expenditures of the Dominion 
Government from Confederation to March 31, 1939. In addition to the requirements for war 
expenditure this seven-year period imposed heavy demands upon the Dominion Government for 
expanded ordinary cash requirements and other outlays, particularly foreign financing through 
the accumulation of foreign currencies and repatriation of Dominion foreign pay bonds. The 
general method of financing these extremely heavy requirements can be seen from the fact that 
cash revenues were used to meet approximately 47-4% of total requirements. Something of 
the extent to which Dominion Government revenues were increased to meet the requirements of 
the war period will be understood from the fact that the seven-year total for cash revenue exceeds 
total revenues from the time of Confederation to March 31, 1939 by $1-3 billion. 

Viewed as the summary of a critical period in the Dominion Government's financial history 
and as a presentation of hitherto unheard of cash requirements and the means which the 
government adopted to meet them, Tables XIX and XX are largely self-explanatory. In general 
the years from 1939-40 to 1944-45 have been discussed in previous issues of the Public Accounts, 
so that comment here will be limited to such qualification as is necessary for the year 1945-46 
and the period as a whole. 

1. War Requirements for Cash 
(a) War Expenditure 

The decline in cash requirements for war expenditure during 1945-46 was actually much 
more pronounced than appears from the total figure of $3,623-0 million shown as war cash 
expenditure in Table XIX. This total includes the $425-0 million write-off in connection with 
the Air Training Plan under the United Kingdom Financial Agreement Act, 1946. in addition 
to Army expenditure of $71-3 million and Air Force expenditure of $82-8 million for U.K. war 
claims in connection with the general settlement of claims and counterclaims between the two 
governments approved by the Canada-United Kingdom Settlement Agreement, 1946. These 
facts, together with the great increase in the payments to veterans for re-establishment credits 
and war service gratuities, indicate a very substantial decline during 1945-46 in the actual cash 
requirements for direct war expenditure. While the inclusion of the $425-0 million write-off in 



PUBLIC ACCOUNTS xxxix 

war cash expenditure with a corresponding credit in loans to foreign governments distorts the 
actual distribution of cash requirements in 1945-46, it does not affect the total and, as pointed 
out in footnote 5, Table XIX, this procedure is necessary to give the correct seven-year totals. 

For the period as a whole, war cash expenditure constituted approximately 67 '8 per cent 
and other war requirements approximately 11-6 per cent of total requirements. 

(6) Ouday that Increased Assets or Decreased Liabilities 

It should be observed that by far the greater proportion of these outlays involves some 
aspect of foreign investment. This is true, for example, of loans to the Foreign Exchange 
Control Board, loans to foreign governments, outlays for increased holdings of sterling or 
reduction of sterling indebtedness and loans to the Canadian National Railways which were 
largely for purposes of repatriation of securities. 

For the year 1945-46 the extent of cash requirements for loans to foreign governments is as 
previously mentioned, understated because it includes the effect of the $425-0 million write-off 
and other adjustments of U.K. liabilities connected with the U.K. General Settlement. The 
largest single outlay during 1945-46 was the $700-0 million for advances to the Foreign Exchange 
Control Board to finance the accumulation of gold and U.S. dollars. 

2. No n- War Requirements for Cash 
(a) Non-war Expenditure 

The increase in non-war expenditure during 1945-46 was due almost completely to increases 
in interest on the public debt and to the initiation of family allowance payments. Neither of 
these expenditures, it will be observed, involves any increase in the Dominion Government's 
utilization of the country's resources of currently produced goods and services. Apart from 
these transfer payments and the payments to the provinces under the Dominion-Provincial 
Taxation Agreement Act, 1942, the increase in ordinary expenditures has constituted a relatively 
minor requirement for the whole period. 

(6) Outlay that Increased Assets or Decreased Liabilities 

Net outlay on active loans, advances and investments decreased markedly during 1945-46 
due to the sale of Canadian bonds held in the securities investment account, which decreased 
$184-4 million in 1945-46 compared with an increase of $151-3 milHon in 1944-45. There were 
some offsetting increases in requirements, notably, loans made to foreign governments as export 
credits and outlays for increased holdings of gold and U.S. dollars and reduction in U.S. dollar 
indebtedness. 

3. Sources of Cash 

(a) Revenue Received in Cash 

Ordinary cash revenue declined only slightly during 1945-46 from the high wartime levels 
and special receipts and credits were at an all-time high, so that the combined total of ordinary 
revenue and special receipts sufficed to finance somewhat more than half of the total requirements. 
This continued buoyancy of revenues coupled with the decline in expenditure requirements was 
reflected in a substantial decrease in the budgetary deficit. 

For the period as a whole, ordinary revenue and special receipts in cash provided for 
approximately 47-4 per cent of total requirements and 56-1 per cent of total cash expenditure. 

(6) Other Receipts, Except Borrowing 

A further source of cash has been available in the accumulation of balances in various 
suspense and deposit and trust accounts over the period. As can be seen from the balance 
sheet and its accompanying schedules, these accounts include such items as government annuities, 
pension and retirement funds, post oflfice savings bank, etc. As a source of cash these mis- 
cellaneous receipts and credits are for the most part a type of involuntary borrowing over which 
the Dominion Government has no control. 

(c) Borrowed Funds and Borrowing Operations in Canada 

During 1945-46 domestic borrowing remained at the high levels established in 1944 ana 
1945, but since revenues were higher and total requirements lower, a substantial portion of this 
borrowing was reflected in an increase in the cash balances in domestic currency. The distribu- 



xl DEPARTMENT OF FINANCE 

tion of borrowing according to the type of lender should not be taken as an accurate representa- 
tion of the present distribution of Canadian bonds. As pointed out in footnote 10, Table XX, 
this distribution was the distribution at the time of issue of the securities and may have changed 
since that time. 

Domestic borrowing during this whole war period amounted to $14,231-9 million and financed 
slightly more than half the Dominion Government's total requirements. This tremendous 
expansion in the public debt is partially offset by the very considerable increase in active loans, 
advances and investments, and the marked decline in Dominion foreign pay bonds. It can be 
seen from Table XIX that outlay that increased assets or decreased liabilities amounted to 
$4,163-8 million for the whole period or approximately 15-4 per cent of total requirements. 



PUBLIC ACCOUNTS 



xll 



TABLE XIX 

Requirements for Cash 1939-40 to 1945^6^ 

(millions of dollars) 





Fiscal Years Ended March 31 


Seven 
Fiscal 
Years 
Ended 
March 31, 
1946" 




1946 


1945 


1944 


1943 


1942 


1941 


1940 


War Rkquirements ' 
Expenditure' — 
Department of National Defence — 

Air Force' 1 

»_ Army 2 

V Navy 3 

K^ Department of Munitions and Supply'... 4 
Less Net Production Refunds and War 

Supplies, Ltd Amortization 

War Services Gratuities and Re-establish- 
ment credits^ 5 


949-35 
949-6 
241-8 
278-8 

-381.9 

239-5 
401-6 
944-3 


1,259-5 

1,238-6 

417-1 

184-8 

-206.1 

7 

410-7 
853-5 


930-7 

1,328-8 

369-6 

675-1 


617-2 

1,037-8 

210-2 

679-1 


370-6 
511-2 
129-4 
252-7 


176-3 

383-2 

88-2 

80-0 


32-8 
68-2 
11-3 


4,336-4 
5,517-4 
1,467-6 
2,150-5 

— 588 












239-5 


Other Departments 6 

Mutual Aid, UNRRA and Military Relief 7 


357-6 
912-6 


179-9 
1,000-0 


75-8 


24-4 


5-9 


1,455-9 
3,710-4 














3,623-0 


4,158-2 


4,574-4 


3,724-2 


1,339-7 


752-0 


118-3 


18,289-8 






Outlay that Increased Assets or Decreased 
Liabilities — 
Active Loans, Advances and Investments: 
Crown Agencies* — 
Commodity Prices Stabilization Cor- 
poration and Canadian Wool Board. 9 


-15-0 

-50 

700-0 

-7-3 

•2 


2-4 

-10-9 

265-0 

-19-9 

.o 


12-3 

57-0 

185-0 

51-3 

5-2 


31-1 








30-8 


Crown Plants Privately Managed .... 10 








41-1 


Foreign Exchange Control Board 11 

Munitions and Supply Companies 12 

Other 13 


-325-0 

13-6 

-4 


400-0 
15-4 


325-0 
9-9 




1,550-0 

63-0 

6-0 












Total Crown Agencies 14 


672-9 


236-8 


310-8 


-279-9 


415-4 


334-9 




1,690-9 


Foreign Governments — 
General Advances— Agriculture 15 


4-5 

4-8 

136-1 

-449-5 
-21-5 
-100 

-63-9 

-23-3 

-6-7 














4-5 


" — Munitions 

and Supply 16 














4-8 


" —Trade and Com- 
merce 17 














136-1 


Recoverable Expenses Under Air 
Training Plans 18 


81-6 

-1-2 

10-6 

-55-1 

-71-2 

-3-1 


205-4 
14-0 
13-2 

-42-4 

-11-9 

11-9 


56-4 

-4 

6-8 

700-0 

119-6 

1-2 


72-2 
7-4 


34-0 
6-4 






Other National Defence Recoverable. 19 
United Kingdom — Food Accounts.. . . 20 


11 


6-6 
20-6 


United Kingdom Loan — War Appro- 
priation Act 1942 21 








538-6 


War Supplies, Ltd 22 


-36-5 






-23-3 


Other 23 






3-3 












Total Foreign Governments 24 


-429-5 


-38-4 


190-2 


884-2 


43-1 


40-4 


1-1 


691-1 


^^k Other Active Loans, Advances and In- 
^^B vestments — 

^^B Canadian National Railways 25 

^^K Department of Munitions and 
^^B Supply Loans to Private Contrac- 


6-4 
--8 


18-3 
8-0 


21-0 

-4-0 
•1 


89-7 

3-6 
-9-2 


220-5 

9-3 
-1-5 


102-3 


6-2 


464-4 
16-1 


^H nf>,«r 


7-8 


2-9 


-1 










^^H Total Active Loans, Advances 
^^H and Investments (14-|-24-H- 
^^ 25-|-26-f27) 28 


249-0 


224-7 


518-1 


688-4 


686-8 


485-4 


10-2 


2,862-6 


^^»Purchase Price of Increased Holdings of 

^H Sterling' 29 

^^B Reduction of Sterling Indebtedness'" 30 

^^KAdjustments — Revolving Funds'' 31 

^^H — Revaluation of War 

^H Plants'" 32 

^K Net Outlay on War Assets (28-1- 
^B 29+30-1-31+32) 33 

^^K. Total War Cash Requirements 
^m (8+33) 34 

^^F Non-War Requirements' 
^^■spenditure' — 

^^B Interest on Public Debt 35 

^^KPayments to Provinces Under Tax Agree- 

^^■^ men fa 


28-6 
0-3 


-11-9 
0-3 


-21-9 

0-4 

30-8 

-53-4 


32-8 

2-6 

-30-8 


0-3 
125-4 


-3-9 
86-4 


7-3 
80-4 


31-2 
295-8 


-•2 


-7-1 








-60-7 












277-7 


206-0 


474-0 


693-0 


812-4 


567-8 


97-9 


3,128-8 


3.900-7 


4.364-2 


5.048-4 


4.417-3 


2.152-1 


1.319-9 


216-2 


21.418-8 


409-1 

98-1 
172-6 
352-5 


319-0 
93-3 


242-7 
95-4 


188-6 
94-2 


155-0 
21-1 


139-2 


129-3 


1.582-9 
402-1 


^^HFATnilv A11nw»n™»a 37 






172-6 


^^■Dther Ordinary Expenditure in Cash" 38 


325-9 


281-6 


269-9 


257-7 


246-3 


264-3 


1.998-2 


^^B Total Ordinary Expenditure in Cash 39 


1,032-3 


738-2 


619-7 


552-7 


433-8 


385-5 


393-6 


4.155-8 



71033— 4-A 



xlii 



DEPARTMENT OF FINANCE 



TABLE XIX— Concluded 

Requirements for Cash 1939-40 to 1945-46* 

(millions of dollars) 



Fiscal Years Ended March 31 



1946 



1945 1944 1943 1942 1941 1940 



Seven 
Fiscal 
Years 
Ended 
March 31, 
1946» 



Capital Expenditure 40 

Special Expenditure'* 41 

Government Owned Enterprises 42 

Other Charges in Cash's 43 

Non-war Cash Expenditure 44 

Outlay that Increased Assets or Decreased 
Liabilities — 
Active Loans, Advances and Invest- 
ments, etc. — 

Canadian Farm Loan Board 45 

Canadian National Railways 46 

Canadian Wheat Board 47 

Central Mortgage and Housing Corpo- 
ration 48 

Dominion and National Housing Acts. . 49 

Export Credits 50 

Land Settlement Loans 51 

Provincial and Municipal Loans 52 

Securities Investment Account 53 

Other 54 

Total Active Loans, Advances 
and Investments, etc 55 

Cost of Loan Flotations — Portion to be 
Amortized 56 

Purchase Price of Increased Holdings of 
Gold and U.S. Dollars'" 57 

Reduction in New York Indebtedness". . 58 

Net outlay on non-war assets 
(55+56+57-h58) 59 

Total Non-war Cash Require- 
ments (44-1-59) 60 



4-5 

17-4 

1-3 



3-2 
7-5 
1-4 



2-6 

37-5 

1-3 



3-3 

31-3 

1-2 



3-4 

51-4 

1-2 



3-4 
32-4 
18-2 

7-1 



70 
89- 1 
42- 1 

2-6 



27-4 

266-6 

66-7 

9-7 



1,055-5 



750-3 



661 1 



588-5 



489-8 



446-5 



534-4 



4,526-1 



-2-4 
37-2 



250 
-14-7 



-50 

710 

8-2 



-5-0 
-24-9 



-2-5 

52-8 



-1-0 

30-8 

4-6 



0-8 
11-5 



2-3 
21-0 
25-0 



-1-2 



-0-5 



0-2 



2-6 



3-8 



4-4 



67' 

18' 

-4 

-184. 

5 



4-3 

15-6 

151-3 

2-3 



-1-5 

-0-4 

150-4 

1-0 



-1-6 

-■9 

-7-6 

-4-8 



-1-5 
-•6 
29-6 

-21 



-11 

1-7 

11-9 



-1-1 
15-0 



-12-8 

199-4 

37-8 

250 

-5-4 

67-4 

16-2 

26-0 

151-2 

1-8 



-51-9 



246-5 



1191 



35-6 



62-4 



280 



66-9 



506-6 



20-7 



30- 1 
162-4 



17-9 



119-4 
0-9 



17-4 



-115-6 
126-8 



12-6 



43-1 
3-9 



14-0 



13-6 
10-7 



3-2 



24- 1 
0-2 



3-7 



19-0 
0-4 



133-7 
305-3 



161-3 



384-7 



147-6 



95-2 



100-7 



55-5 



90-0 



1,035-0 



1,216-8 



1,135-0 



683-7 



590-5 



502 



624-4 



5,561-1 



Grand Total Requirements (34-|-60) 61 5,117-5 5,4991 5,857-1 5,101-0 2,742-6 1,821-8 



840-6 



2fi,979-7 



Note: Due to rounding ofif, the columns may not add exactly to the totals shown. 

Department of Munitions and Supply now Department of Reconstruction and Supply. 

' Transactions classed as non-cash consist of adjustments of the valuation of assets and liabilities and the annual amortiza- 
tion of loan flotation charges. Certain contra items have also been omitted. 

' In 1939-40 outlays and receipts in foreign currency were charged or credited at par of exchange, any difference being 
absorbed by Premium, Discount and Exchange Account. Since then these transactions have been converted at the current 
rate of exchange. 

» "War Requirements" are expenditures charged to the War appropriations, and such other accounts as obviously relate to 
the war; "Non-war Requirements" are all other requirements. 

* As in Expenditure and Revenue Account, except where otherwise indicated. 

' Includes the $425-0 million write-ofT to Air Training Plan and Air Settlement in 1945-46 which is ofTset by a credit of like 
amount in Loans and Advances to Foreign Governments. This procedure is necessary to give correct seven year totals although 
the items did not involve cash in 1945-46. 

« Excludes the reserve provision for contingent liabilities of Crown Companies — $1-9 million in 1945-46, $31 million in 1944-45, 
and $12-6 million in 1943-44. 

' Excludes $20-2 million in 1944-45 which appears in ordinary expenditure. 

« These represent the net advances to Crown Agencies rather than the consolidation of the assets and liabilities of these 
agencies with the Dominion balance sheet. 

» Computed at $4.47 to the pound sterling; on the balance sheet foreign currency is converted at par, the difference being 
absorbed by Premium, Discount and Exchange Account. Does not include sterling accumulated between 1939 and 1942 to 
provide the United Kingdom with Canadian dollar exchange. 

'" Including both funded and floating debt, the former being adjusted for sinking fund holdings temporarily transferred 
to Securities Investment Account in order to liquidate them (where the sinking fund of a maturing or called issue held bonds 
of other issues). Excludes the premium paid (in sterling) in excess of the par value charged to the war appropriations — see 
item of Table IX, page XXV, 1944-45 Public Accounts. The pound sterling was converted at $4.45 in these debt retirement 
transactions. 

" The revolving funds were closed out at the end of 1943-44 but not at the end of 1942-43. The net effect was to defer out- 
lays from 1942-43 to 1943-44. 

'2 During 1943-44, 1944-45 and 1945-46 certain items of plant and equipment, charged to the war appropriations as expendi- 
ture during previous years, were reclassified as active assets. The resultant increase in assets is included in the preceding items 
and this item makes the appropriate deduction. 

'» Excludes the amortization of bond discounts and commissions $12-8 million in 1944-45, $14-9 million in 1945-46, and 
$67-8 million for the six years; also Premium, Discount and Exchange $14-7 million for 1945-46. 

'< Excludes the reserve provisions for the deficits of the Canadian Wheat Board in 1941-42 and 1940-41, totalling $23-1 million. 

'5 Fulfilment of guarantees re Saskatchewan Seed Grain Loans, 1936 and 1937. 

" Expressed in Canadian dollars. 

" Expressed in Canadian dollars, including both funded and floating debt. In netting out the proceeds of the refunding 
issues in 1942-43 the price of the securities to the public has been used, although the amount actually received by the govern- 
ment was less than this by the amount of the underwriters' commissions; these commissions (plus the 10% exchange premiums 
on U.S. funds) are included in Item 56 in the table. 



PUBLIC ACCOUNTS 



xliii 



TABLE XX 

Sources of Cash 1939-40 to 1945-46^ 

(millions of dollars) 







Fiscal Years Ended March 31 


Seven 
Fiscal 
Years 
Ended 
March 31, 
1946* 




1946 


1945 


1944 


1943 


1942 


1941 


1940 


Revenue' — 
Ordinary — 
Customs Duties. 


1 
2 
3 
4 
5 
6 
7 
8 

9 

10 
11 
12 

13 

14 
15 

16 
17 

18 

19 
20 

21 
22 
23 
24 

25 

26 
27 
28 
29 

30 
31 

32 

33 
34 

35 

36 

37 


128-9 
186-7 
496-9 
90 
691-6 
217-8 
494-2 
49-8 


115-1 
151-9 
543-1 
8-2 
767-8 
276-4 
465-8 
45-9 


167-9 
142-1 
638-6 
7-7 
813-4 
311-4 
468-7 
42-0 


1190 
138-7 
488-7 

12-3 
534 1 
348 
454-6 

41-4 


142-4 
1101 
453-4 
2-6 
296-1 
185-8 
135-2 
35-2 


130-7 
88-6 

284-2 
2-5 

103-5 

131-6 
24-0 
13-0 


104-3 
61-1 

166-0 

2-4 

45-4 

77-9 

"ii-i" 


908-3 
879-2 


Excise Taxes 


3,070-9 


Other Indirect Taxes 


44-7 




3,251-9 
1,548-9 


Corporation Income Tax 




2,042-5 
238-4 


Other Direct Taxes 






Total Tax Revenue 


2,274-9 

68-6 
70-9 
21-3 


2,374-1 

66-1 
60-7 
20-0 


2,591-8 

61-1 
48-3 
26-7 


2,136-7 

48-9 
41-2 
27-6 


1,360-9 

460 
25-8 
20-8 


778-2 

40-4 
17-9 
18-2 


468-2 

36-7 
14-6 
16-1 


11,984-8 


Post Office Revenue^ 

Return on Investments 

Other Ordinary Revenue in Cash' 


367-8 
279-4 
150-7 


Gross Ordinary Revenue in Cash 

Less estimated refundable portion 
of personal income tax and excess 
profits tax 


2,435-7 
-72-5 


2,520-9 
-219-5 


2,727-8 
-155-0 


2,254-4 
-70-0 


1,453-6 


854-6 


535-6 


12,782-6 
-6170 










Net Ordinary Revenue in Cash 


2,363-2 


2,301-4 


2,572-8 


2,184-4 


1.453-6 


854-6 


535-6 


12,265-6 


Special Receipts and Credits in Cash', ' 
Refunds of Previous Years War Expen- 
diture' 

Sale of Surplus War Assets 


104-7 
42-6 
88-5 


92-5 

8-4 

50- 1 


44-2 

6-2 

50-2 


18-7 


13-2 


1-2 




274-5 
57-2 


Other 


0-6 


4-8 


1-9 


0-2 


196-3 


Total Special Receipts and Credits in 
Cash 


235-8 


151 


100-6 


19-3 


18-0 


31 


0-2 


528-0 


Total Revenue in Cash (15+19) 


2,599 


2,452-4 


2,673-4 


2,203-7 


1,471-6 


857-7 


535-8 


12,793-6 


Miscellaneous Receipts and Credits — 

Deposit and Trust Accounts' 

Insurance Pension and Guaranty Accounts. 

Deferred Credits 

Sundry Suspense Accounts' 


46-5 

51-5 

-1-0 

-17-2 


18-3 

39-8 

9-5 

24-2 


42-5 

39-8 

9-8 

25-9 


9-8 

32-9 

61 

3-2 


7-1 

29-7 

0-4 

2-0 


8-0 

21-0 

0-4 

-0-2 


0-9 
21-9 

■ ■6-3 


133- 1 

236-6 

25-2 

38-2 


Total Miscellaneous Receipts and Credits 


79-8 


91-7 


118-0 


51-9 


39-4 


29-2 


23-0 


433-0 


Cash Deficiency — 

Borrowing in Canada — 
New Issues of Funded Debt i" — 

Treasury Bills, Net Increase 

Bank of Canada, 


700 


200 


60-0 


30-0 

192-8 

820-0 

1,050-4 


40- 


75-0 
250-0 
249-2 
354-3 


'266-6' 
249-4 


295 
442-8 


Chartered Banks, 


-260-0 
3,592-1 


1120 
2,948-4 


170-0 
2,732-1 




1.291-2 


General Public 


1,656-8 


12,583-5 


Total New Issues 

Less Maturities Paid in Cash 

Estimated Refundable Portion of per- 
sonal income tax and excess profits 
tax — net 


3,402- 1 
-4950 

71-5 

2,978-6 
10-2 

-550- 1 


3,080-4 
-252-4 

219-3 


2,962-1 
-59-7 

155-0 


2,093-3 
-42-3 

700 


1,696-8 
-35-2 


928-5 
-110-1 


449-4 
-55-7 


14,612-6 
-1.050-4 

515-8 












Net Increase in Funded Debt'' 

Net Increase in Floating Debt 

Less In crease in Cash Balances held in 
domestic currency 


3,047-3 
59-5 

-151-8 


3,057-3 
-6-0 

14-3 


2,120-9 
37-4 

687-1 


1,661-5 
33- 1 

-462-9 


818-5 
100 

106-5 


393-7 
9-9 

-121-7 


14,077-8 
154-1 

-478-6 


Net Cash Deficiency 


2,438-7 


2,955-0 


3,065-6 


2,845-4 


1,231-7 


935 


281-8 


13,753-2 


Grand Total Sources of Cash 
(20+25+36) 


5,117-5 


5,499 1 


5,857-1 


5.101-0 


2,742-6 


1,821-8 


840-6 


26,979-7 



Note: Due to rounding ofT, the columns may not add exactly to the totals shown. 

' Transactions classed as non-cash consist of adjustments of the valuation of assets and liabilities and the annual amortiza- 
tions of loan flotation charges. Certain contra items have also been omitted. 

' In 1939-40 outlays and receipts in foreign currency were charged or credited at par of exchange; any difference being 
absorbed by Premium, Discount and Exchange Account. Since then these transactions have been converted at the current 
rate of exchange. 

71033— 4 J-A 



xliv 



DEPARTMENT OF FINANCE 



' As in Expenditure and Revenue Account, except where otherwise indicated. 

* Net after the deduction of commissions and sundry remuneration. 

s Including a revision of Premium, Discount and Exchange revenue resulting fromi the valuation of gold, foreign currency 
and debt payable in foreign currency at current exchange rates instead of at par. The revised revenue from Premium, Discount 
and Exchange is $12-7 million for the seven years. 

« Excluding the following non-cash credits; the reduction of the reserve for losses of The Canadian Wheat Board; the adjust- 
ments of the Canadian National Railways' Trust Stock; the write up of assets for the revaluation of war plants in 1943-44, 1944-45 
and 1945-46; the balance of the award in the "I'm Alone" case, held by The Receiver General for several years and transferred 
to revenue in 1943-44; the write-off of Dominion "A" stock in 1940-41 and the write-off of non-active assets. The principal 
component is receipts related to War Appropriations (refunds etc.). 

' Considering the war period as a unit, the greater proportion of special receipts and credits is in fact a refund of war expend- 
iture rather than an original revenue source. 

8 Excludes Minister of Finance Special Account, Minister of Finance Securities Custody Account and War Supplies Limited. 

9 Excludes Minister of Finance Securities Custody Account and the Canada — U. K. Financial Settlement Agreement 
Account 

i» Distribution at time of sale and not necessarily the proportions in which presently held. 

11 In years 1940 to 1942 discounts and redemption premiums eliminated as these were non-cash items. 



Borrowing Operations, 1945-46: 

Outstanding Treasury Bills increased during the year by $70 million to $450 million. The 
effective rate of interest for the last issue sold was 0-371 per cent. The corresponding rates for 
the last six fiscal years are as follows: 

Per cent 

1940-41 0-609 

1941-42 0-552 

1942-43 0-498 

1943-44 0-387 

1944-45 0-365 

1945-46 0-371 

It is not possible to classify the purchasers of Treasury Bills, but the purchasers of other new 
issues have been classified in Table XXIV. 

There were no new borrowings from the Bank of Canada during the year. Deposit 
Certificates sold to the chartered banks w^ere reduced by $260 million. 

The general public purchased $3,588-3 million of Victory Bonds, and $10-1 million (net 
after^ redemptions, but including accrued interest) of War Savings Certificates and Stamps. 
Details of new borrowing for cash in Canada in the fiscal years ended March 31, 1945 and 1946, 
are given in Table XXI. 



TABLE XXI 

New Borrowing for Cash in Canada, Fiscal Years ended March 31, 1945 and 1946, 

(In millions of dollars) 



Source and Title of Borrowing 



Treasury Bills — 

Net increase 1 

Chartered Banks — 

Three Year Notes 2 

Deposit Certificates (Net) 3 

Total, Chartered Banks 4 

General Public — 

Sixth Victory Loan 5 

Seventh Victory Loan 6 

Eighth Victory Loan 7 

Ninth Victory Loan 8 

War Savings Certificates and Stamps, and Non-Interest Bearing Certificates, 

net increase 9 

Total, General Public ,,. 10 

Grand Total 11 



Fiscal Years Ended 
March 31 



1946 



70 



■260 

■mo-0 



1,563-6 
2,024-7 

3-8 

3,592-1 



3,402-1 



1945 



200 

-98-0 
2100 
112-0 



1,4050 
1,512-4 



310 

2,948-4 



3,080-4 



PUBLIC ACCOUNTS 



xlv 



Details of redemptions of funded debt, excluding issues renewed or converted are given in 
Table XXII for the fiscal years ended March 31, 1945 and 1946. 

TABLE XXII 

Redemptions of Funded Debt (Excluding Issues Renewed or Converted) Fiscal Years ended 

March 31, 1945 and 1946 

(Millions of Dollars) 



Date 


Issue 


Fiscal Years Ended 
March 31 




1946 


1945 


Payable in Canada — 
June 1, 1944 


2% Loan of 1938 




90-6 


Sept. 1, 1944 


li% Second Victory Loan 




46 


Oct. 15, 1944 


4J% Refunding Ix)an, 1924 




90 


Oct 15, 1944* 


3^% Refunding Loan, 1934 




31-8 


Oct. 16, 1944 


1§% Three Year Notes 




980 


Nov. 15, 1944 


2§% Refunding Loan, 1937 




200 


Mar. 1 , 1945 


2% Loan of 1940 




55 


July 2, 1945 


1 i% Two Year Notes 


450 
45 




Feb. 1, 1946 


4i% Refunding Loan, 1926 






3% Loan of 1938 






495 


350-4 


Payable in New York=— 
Nov 15, 1945^ 


400 
55 
300 
30 




Jan. 15, 1946' 


3% Loan of 1937 




Jan. 16, 1946* 


3% Loan of 1943 




Jan. 16, 1946* 


3% Loan of 1943 












155 




Payable in London — 
Various Vested Issues 


0-2 


0-3 








Grand Total 


650-2 


350-7 









' Due Date Oct. 15, 1949, called for redemption. 
2 Due Date Nov. 15, 1968, called for redemption. 
« Due Date Jan. 15, 1967, called for redemption. 
♦ Due Date Jan. 15, 1953, called for redemption. 
» Due Date Jan. 15, 1958, called for redemption. 



xlvi 



DEPARTMENT OF FINANCE 



Table XXIII which follows, prepared by the National War Finance Committee, gives 
the estimated totals of subscriptions by various classes of purchasers to each of the last four 
Victory Loans at time of issue and corresponding totals for the nine Victory Loans as a group. 



TABLE XXIII 



Estimated Derivation of Subscriptions to Victory Loans at the time of Issue 
(Data prepared by the National War Finance Committee) 
(In millions of dollars) 



Item 


Sixth 
Victory 
Loan 
(dated 
May 1, 
1944) 


Seventh Victory Loan 

(dated November 1, 
1944) 


Eighth 

Victory 

Loan 

(dated 

May 1, 

1945) 


Ninth 

Victory 

Loan 

(dated 

Nov. 1, 

1945) 

Preliminary 


Grand Total Nine 
Victory Loans' 




Cash 


Cash 


Conver- 
sion 


Total 


Cash 


Cash 


Cash 


Conver- 
sion 


Total 


All Applications 


1,405-0 
665-9 
739-1 


1,512-4 
785-6 
726-8 


147-5 

40-8 

106-7 


1,659-9 
826-4 
833-5 


1,563-6 
851-5 
712-1 


2,022-5 

1,251-2 

771-3 


11.7521 
5,8290 
5,923-1 


603 1 
121-8 
481-3 


12.355-2 




5,950-8 


(b) Non-individuals 


6,404-4 






Applications from Individuals: 


24-4 
641-5 


23-4 
762-2 


1-2 
39-6 


24-6 
801-8 


19-6 
831-9 


29-9 
1,221-3 


253-2 
5,575-8 


5-5 
116-3 


258-7 


(b) General and Payroll Can- 
vasses* 


5.692-1 


Applications from Non-Indi- 
viduals: 






81-2 
42-5 
38-7 


81-2 
42-5 

38-7 






7-7 


380-9 
123-2 
257-7 


388-6 












123-2 












7-7 


265-4 














(b) Government Accounts 


80-6 
25-7 
36-1 
18-8 


80-0 
12-7 
37-2 
30- 1 


13-5 

13-2 

0-1 

0-2 


93-5 
25-9 
37-3 
30-3 


930 
25-1 
48-0 
19-9 


91 2 
13-4 

52-0 
25-8 


642-0 
182-3 
284-9 
174-8 


15-9 

15-4 

0-2 

0-3 


657-9 
197-7 




285-1 


(iii) Municipal and School. . . 


175-1 


(c) Insurance Companies, Pen- 
sion Funds, etc., and Savings 
Banks 


200-0 

167-9 

13-0 

13-8 
5-3 


203-3 

172-9 

12-4 

13-1 
4-9 


3-4 
1-8 
1-2 

0-4 


206-7 

174-7 

13-6 

13-5 
4-9 


194-2 

162-5 

13-5 

13-9 
4-3 


287-5 

234-7 

15- 1 

32-5 
5-2 


1,694-3 

1,428-9 

112-8 

117-5 
35- 1 


54-1 

49-0 

4-0 

1-1 


1,748-4 


(i) Life Insurance Com- 


1,477-9 


(ii) All Other Insurance 
Companies 


116-8 


(iii) Associations, Unions, 
Pension and Benevo- 
lent Funds 

(iv) Quebec Savings Banks.. 


118-6 
35- 1 




458-5 
46-4 

18-7 
5-1 

388-3 


443-5 
43- 1 

22-0 
5-9 

372-5 


8-6 
1-9 

0-3 
0-9 

5-5 


452-1 
45-0 

22-3 
6-8 

378-0 


424-9 
39-8 

21-0 
4-9 

359-2 


392-6 
40- 1 

34-8 
5-6 

3121 


3,579-1 
384-5 

162-1 
36-9 

2,995-6 


30-4 
10-4 

0-4 
1-5 

18-1 


3,609-5 


(i) Mining Companies 

(ii) Trust Companies, In- 
vestment Trust, Mort- 
gage and Loan Com- 
panies, and Real Es- 
tate Companies 

(iii) Colleges, Churches and 
Charitable Organiza- 
tions 


394-9 

162-5 
38-4 


(iv) All Others, being prac- 
tically all applications 
from Business Firms 
and Corporations 


3,013-7 



1 Excluding $92-8 million Second Victory Loan issued to the Bank of Canada in June, 1942, in connection with clearing off 
the accumulated balances of sterling. , • , 

' Includes small commercial and small non-profit entities, the aggregate subscriptions from which would be a relatively 
small part of the total. 

» Individuals believed capable of buying $25,000 or more par value of bonds at the time of issue. 



PUBLIC ACCOUNTS xlvii 

Summary of borrowing operations during war period 

To give a summary picture of borrowing operations during the so-called war period, two 
additional tables are presented. Table XXIV lists the borrowing operations from April 1, 
1939, to March 31, 1946, giving details as to maturities, interest rates, issue prices, yields, etc. 
Table XXV lists the redemption of loans, both in cash and by conversions or renewals for the 
same period. 

Out of these borrowings the unconverted portion of matured or called issues have had to 
be paid in cash. The amount was $495-0 million in 1945-46 as shown in Table XXV which 
also gives the corresponding figures for the six previous years. 

Another type of borrowing which is included with funded debt is the compulsory savings 
portion of the personal income tax and the excess profits tax. Certificates are issued to each 
person contributing in this way and these are binding obligations of the government repayable 
within a stipulated time limit after the end of hostilities. At the close of 1945-46, the combined 
estimated total to be repaid was $515-7 million. 

The items so far enumerated make up the total cash receipts from the increase in funded 
debt during the year. One other item however is included under the heading of borrowing, — 
the net change in domestic floating debt which in 1945-46 increased by $10-2 million. Floating 
debt represents sums payable on demand which in the normal course of events will be presented 
for payment with reasonable promptness, for example, treasury cheques, interest coupons and 
cTieques and postal notes and money orders outstanding at the close of the year. An increase 
is therefore analogous to short term or involuntary borrowing. 

An examination of Table XXIV will show that out of a total of $14,720-0 million of "new 
money" (that is, excluding the conversion or renewal of previously outstanding issues) raised 
during this period, "the general public has provided $12,592-2 million, or 85-5 per cent. Excluding 
Treasury Bill purchases, the Bank of Canada has provided only $442-8 million or 3-0 per cent, 
and the chartered banks $1,390-0 million or 9-5 per cent; Treasury Bills accounted for the 
remaining 2-0 per cent. 



xlvlii 



DEPARTMENT OF FINANCE 



TABLE 

Domestic Loan FijOtations 



Source of Borrowing 
and Title of Issue 



Dated 



Maturing 



Interest 
rate 



Price 



To public 



To 
Govern- 
ment 



% 



Treasury Bills — 

Net increase in three months Treasury 
Bills 1 

Bank of Canada — 

Five year bonds (see also item 22) .... 2 

One year notes 3 

One year notes (refunding item 3)... . 4 
Three year notes (see also item 24) 

(refunding item 21) 5 

Second Victory Loan. . . . . , 6 

Two year notes 7 

One year notes (refunding item 4) . . . . 8 
One year notes (refunding item 8).. . . 9 
Two year notes (see also item 25) 

(refunding item 23) 10 

One year notes (refunding item 9). . . . 11 
Two year notes (refunding itern 7) . . . 12 
Six months notes (refunding items 6 

and 34 in part) ... 13 

Six months notes (refunding items 5 

and 24 in part) ..:... 14 

Six months notes (refunding items 2 

and 13 in part) 15 

One year notes (refunding item 11). . 16 
Six months notes (refunding item 14) . 17 
Six months notes (refunding items 15 

and 17) 18 

Treasury Notes (refunding item 18) 19 

Total Bank of Canada 20 

Chartered Banks — 

Two year notes 21 

Five year bonds (see also item 2) 22 

Two and one half year notes 23 

Three year notes (see also item 5) 

(refunding item 21) 24 

Two year notes (see also item 10) 
(conversion portion is refunding 

item 23) 25 

Deposit Certificates, net issue 26 

Total, Chartered Banks 27 



Various 



Various 



Mar 
May 
May 

Oct. 

Mar. 

April 

April 

April 

July 

April 

April 

Sept. 

Oct. 

Mar. 
April 
April 

Sept. 
Mar. 



1940. 
1940. 
1941. 

1941. 
1942. 
1942. 
1942. 
1943. 

1943. 
1944. 
1944. 

1944. 

1944. 

1945. 
1945. 
1945. 

1945. 
1946. 



Mar. 
May 
May 

Oct. 

Sept. 

April 

April 

April 

July 

April 

April 

Mar. 

April 

Sept. 
April 
Sept. 

Mar. 
Sept. 



16 
1 
15 
15 
15 

2 
15 
15 

1 

16 

1 

15 
1 

1, 
1, 



1945. 
1941. 
1942. 

1944. 
1944. 
1944. 
1943. 
1944. 

1945. 
1945. 
1946. 

1945. 

1945. 

1945. 
1946. 
1945. 

1946. 
1946. 



2 
1 
1 

U 

U 

U 

1 

1 

u 

1 

1^ 



Oct. 16, 1939. 

Mar. 1, 1940. 

Jan. 2, 1941. 

Oct. 16, 1941. 



July 2, 1943. 
Various 



Oct. 16, 1941. 

Mar. 1, 1945. 

July 2, 1943. 

Oct. 16, 1944. 



July 2, 1945. 
Various 



2 
2 



Various 



Various 



99-375 
10000 
10000 

99-27 
10000 
100 00 
10000 
lOOOG 

loooa 

lOOOO 
99-85 

100 00 

lOOOO 

100 00 
100 00 
100 00 

lOO-OO 
10000 



10000 
99-375 
99-695 

99-27 



10000 
10000 



PUBLIC ACCOUNTS 



xHx 



XXIV 

1939^0 TO 1945-46 



Yield at 


Issued 
for 
cash 


Issued as 
renewals or 
conversions 


Total 

amount 

issued 


Number 

of 

Subscriptions^ 


Price 

to 
public 


Price 

to 

Government 


% 


% 

Various 

213 
100 
100 

1-75 
1-50 
1-50 
100 
100 

1-50 
100 
1-45 

0-75 

0-75 

0-75 
100 
0-75 

0-75 
0-625 


$ 295,000,000 




$ 295,000,000 














$ 64,040,000' 


64,040,000 
250,000,000 
250,000,000 

100,300,000 
92,831,000 
100,000,000 
250,000,000 
250,000,000 

56,000,000 
250,000,000 
100,000,000 

104,000,000 

102,000,000 

154,000,000 
250,000,000 
102,000,000 

256,000,000 
256,000,000 






250,000,000 






250,000,000 
100,300,000 












92,831,000^ 
100,000,000^ 












250,000,000 
250,000,000 

56,000,000 
250,000,000 
100,000,000 

104,000,000 

102,000,000 

154,000,000 
250,000,000 
102,000,000 

256,000,000 
256,000,000 
















































































442,831,000 


2,544,340,000 


2,987,171,000 












200 
213 

1-625 

1-75 

1-50 
Various 


200,000,000 




200,000,000 

40,960,000 

250,000,000 

99,700,000 

394,000,000 
740,000,000 






40,960,000* 






250,000,000 






99,700,000 
194,000,000 






200,000,000 
740,000,000 














* 




1,390,000,000 


334,660,000 


1,724,660,000 











DEPARTMENT OF FINANCE 



TABLE XXIV 



Source of Borrowing 
and Title of Issue 



Dated 



Maturing 



Interest 
rate 



Price 



To public 



General Public* 

Three year bonds^ 28 

Nineteen year bonds^ 29 

First War Loan 30 

Second War Loan 31 

First Victory Loan — 

Five and one half year bonds 32 

Ten year bonds 33 

Second Victory Loan — 

Two and one half year bonds 34 

Six year bonds 35 

Twelve year bonds 36 

Third Victory Loan — 

Three and one half year bonds 37 

Fourteen year bonds 38 

Fourth Victory Loan — 

Three and one half year bonds 39 

Fourteen year bonds 40 

Fifth Victory Loan — 

Three and one half year bonds 41 

Fifteen years and two month bonds. 42 

Sixth Victory Loan — 

Three year and ten month bonds ... 43 

Sixteen year and one month bonds . 44 

Seventh Victory Loan — 

Four year bonds 45 

Seventeen year and three month 

bonds 46 

Eighth Victory Loan — 

Four and one half year bonds 47 

Eighteen year and five month bonds. 48 

Ninth Victory Loan" — 

Five year bonds 49 

Twenty year and ten month bonds . 50 

War Savings Certificates and Stamps 

(net) 51 

Non-Interest Bearing Certificates (net) 52 



Total, General Public 53 

Grand Total 54 



May 15 
May 15 
Feb. 1 
Oct. 1 



June 15 
June 15 



Mar. 1 
Mar. 1 
Mar. 1 



Nov. 1 
Nov. 1 



May 1 
May 1 



Nov. 1 
Nov. 1 



May 1 

May 1 

Nov. 1 

Nov. 1 



May 1 

May 1 



Nov. 1 
Nov. 1 



1939. 
1939. 
1940. 
1940. 



1941. 
1941. 



1942. 
1942. 
1942. 



1942. 
1942. 



1943. 
1943. 



1943. 
1943. 



1944. 
1944. 



1944. 
1944. 



1945. 
1945. 



1945. 
1945. 



May 1 5 

June 1 

Feb. 1 

Oct. 1 



May 
Nov. 



Nov. 
May 



Mar. 
June 



Nov. 
Oct. 



Dec. 15 
June 15 



Sept. 1 
Mar. 1 
Mar. 1 



May 1 
Jan.. 1 



Nov. 1 
Feb. 1 



Nov. 1 
Sept. 1 



1942... 
1958... 
1948-52 
1952. .. 

1946... 
1951 . . . 

1944... 
1948. . . 
1954... 

1946. . . 
1956... 

1946... 
1957. . . 

1947. . . 
1959. . . 

1948. . . 
1960. . . 

1948. . . 
1962... 

1949. . . 
1963... 

1950... 
1966... 



Various 
Various 



Various 

June 15, 1947. 
& 1950 



% 

n 

3 

3i 

3 



3 



If 
3 



If 
3 



If 
3 



If 
3 



If 
3 



If 
3 



If 
3 



99-375 

98-50 

100-008 

98-75 



99 00 
100-00» 



100-00 
100-00 
100-00 



100-00 
100-00' 



100-00 
100-009 



100-00 
100-00 



100-00 
10000 



100-00 
100-00 



100-00 
10000 



10000 
100-00 



10 

10000 



lExcluding the School Lands Debentures amounting to $33,293,470.85 held by the Provinces of Manitoba, Saskatchewan, 
and Alberta, which were renewed annually on July 1st, at 4 per cent interest. 

* Data from the National War Finance Committee. 

* Of this amount $40,000,000 was issued to meet in part the 3 per cent issue maturing March 1, 1940; the remainder was 
issued later (at 99-375 and accrued interest) to meet in part the IJ per cent issue maturing on June 1, 1940. See also footnote 5. 

* Issued in June 1942 (at par and accrued interest). Item 6 is no way related to the public loan campaign; issuance in this 
form was a matter of convenience only. 

* Issued to meet in part the 1§ per cent issue maturing on June 1, 1940; see also footnote 3. 



— Concluded 



PUBLIC ACCOUNTS 



Yield at 


Issued 
for 
cash 


Issued as 
renewals or 
conversions 


Total 

amount 

issued 


Number 

of 

Subscriptions* 


Price 

to 
public 


Price 

to 

Government 


% 


% 










1-72 


1-92 
3-16 
3-36 
3-20 


$ 14,000,000 

36,000,000 

200,000,000 

300,000,000 


$ 81,500,000 

3,000,000 

50,000,000 

24,945,700 


$ 95,500,000 

39,000,000 

250,000,000 

324,945,700 




310 




3-27 
3 125 


178,363 
150,890 


219 
3 09 


2 -401 
3-21/ 


730,376,250 


106,444,000 


r 193, 286, 0001 
] 643, 534, 250 [ 

[836,820,250] 


968,259 


1-50 
2-25 
3 07 


1-821 
3-371 
3 15] 


843,127,900 


153,579,000 


I 57,169,0001 
1269,879,0001 
1669, 658, 900 f 
[996,706,900] 


1,681,267 


1-75 


1-91 
312 


144,253,000 
847,136,050 




144,253,0001 
847, 136, 050 [ 
991,389,060] 




3 06 




2,032,154 








1-75 


1-90 
■ 306 


197,455,000 
1,111,261,650 




197,455,0001 
1,111,261,650 

1,308,716,650] 




300 




2,668,420 








l-7o 
300 


1-861 
3-06/ 


1,374,992,250 


195,591,500 


{ 373,259,0001 
■^1,197, 324, 750[ 
[1,570,583,750] 


3,033,051 


1-75 


1-86 
3 05 


239,713,000 
1,165,300,350 




239,713,0001 
1,165, 300, 350^ 

1,405,013,350] 




300 




3,077,123 






1-75 
300 


l-85\ 
3-05/ 


1,512,362,200 


147,544,000 


344,267,0001 
1,315, 639, 200i 

1,659,906,200] 


3,327,315 


1-75 


1-81 
3 05 


267,800,000 
1,295,819,350 




267,800,0001 
1,295, 819, 350[ 
1,563,619,350] 




300 




3,178,275 






1-75 


1-82 
3 04 


335,690,000 
1,691,796,700 




335,690,0001 
1,691, 796, 700[ 
2,027,Jt86,700] 




300 




2,947,636 






10 


10 


279,064,645" 
6,018,491 




279,064,645" 
6,018,491 






















12,592,166,836 


762,604,200 


13,354,771,036 














14,719,997,836 


3,641,604,200 


18,361,602,036 











• The banks have participated in some degree in some of these issues, but this has been confined almost entirely to conver- 
Bions into short-term tranches. It is estimated that cash subscriptions by banks to War and Victory Loans were less than 
$30 million. But note also item 28 and 29 and footnote 7. 

' There is no information as to subscriptions by the banks to this issue. 

• The redemption of 20 per cent of the loan on February 1, 1951, will be at 100-50, and the 20 per cent on February 1, 1952, 
will be at 101. 

» Redeemable at 101 at maturity. 

10 War Savings Certificates are issued on a discount basis, and yield 3 per cent to the purchaser if held to maturity, seven 
and a half years after issue. 

" Including addition of accrued interest. 

'" Amount issued is a final figure. Includes cash received after March 31, 1946. 



lu 



DEPARTMENT OF FINANCE 



TABLE 

Domestic Debt Redemptions^ 



Title of Issue 



Interest 

rate 

% 



Date 

of 

Maturity 



Total 
to be 
financed 



Conversion and Refunding Loans 1937 1 

Refunding Loan, 1933 2 

Refunding Loan, 1934 3 

Loan of 1935 4 

Loan of 1935 5 



Redemptions in 1939-40 6 

Loan of 1936 7 

Refunding Loan, 1925 8 

Four and one-half year notes 9 

Redemptions in 1940-41 10 

One year notes 11 

Two year notes 12 

National Service Loan ^ 13 

Loan of 1939 (see also item 18) 14 

Conversion Loan, 1937 (see also item 19) 15 

Redemptions in 1941-42 , 16 

One year notes 17 

Loan of 1939 (see also item 14) 18 

Conversion Loan, 1937 (see also item 15) 19 

Refunding Loan, 1934 20 

Redemptions in 1942-43 21 

One year notes 22 

Loan of 1935 23 

Two and one half year notes 24 

Refunding Loan, 1923 25 

Refunding Loan, 1933^ 26 

Redemptions in 1943-44 27 

One year. notes 28 

Two year notes 29 

Loan of 1938 30 

Second Victory Loan, 1942 31 

Refunding Loan, 1924 32 

Refunding Loan, 1934 33 

Three year notes 34 

Refunding Loan, 1937 35 

Six months notes 36 

Loan of 1940 37 

Redemptions in 1944-45 38 

One year notes 39 

Six months notes 40 

Two year notes 41 

Six months notes 42 

Refunding Loan, 1926-46 43 

Six months notes 44 

Redemptions in 1945-46 45 

Gkand Total 46 



1 
4 

2 
3 



1 



1 
2 
5 

H 
2 



1 

2 
3 



1 

5 

4 



1 

H 

2 

4i 
3i 

2i 
I 
2 



1 

i 
f 

4i 
I 



June 
Oct. 
Oct. 
Nov. 

Mar. 



1, 1939. 
15, 1939. 
15, 1939. 
15, 1939. 

1, 1940. 



June 1, 1940. 
Sept. 1, 1940. 
Mar. 15, 1941 . 



May 
Oct. 

Nov. 
May 
June 



1, 1941. 
16, 1941. 
15, 1941 . 
15, 1942. 

1, 1942. 



May 1, 1942. 

May 15, 1942. 

June 1, 1942. 

Oct. 15, 1942. 



April 15, 1943. 
June 1,1943. 
2,1943. 

15, 1943. 

16, 1945\ 



July 
Oct. 
Oct. 



April 

April 

June 

Sept. 

Oct. 

Oct. 

Oct. 

Nov. 

Mar. 

Mar. 



15, 1944. 
15, 1944. 

1, 1944. 

1, 1944. 
15, 1944. 

15, 19496 

16, 1944. 
15, 1944. 

1, 1945. 
1, 1945. 



April 15, 1945. 

April 16, 1945. 

July 2, 1945. 

Sept. 1, 1945. 

Feb. 1, 1946. 

Mar. 1, 1946. 



$ 



40,000,000 

47,269,500 

7,933,000 

20,000,000 

115,013,637 



$ 230,216,137 



80,000,000 
75,000,000 
45,000,000 



$ 200,000,000 



250,000,000 
200,000,000 
141,663,000 
93,818,000* 
59,761,000 » 



$ 745,242,000 



250,000,000 

1,682,000' 

239,000' 

40,409,000 



$ 292,330,000 



250,000,000 

20,000,000 

250,000,000 

147,000,100 

88,337,500 



$ 755,337,600 



250,000,000 
100,000,000 

90,625,000 
150,000,000 

50,000,000 
138,322,000 
200,000,000 

20,000,000 
104,000,000 
105,000,000 



$1,207,947,000 



250,000,000 
102,000,000 
450,000,000 
256,000,000 
45,000,000 
256,000,000 



S 1,359,000,000 



$ 4,790,072,737 



* Excluding School Lands Debentures amounting to $33,293,470.85 held by Manitoba, Saskatchewan and Alberta, which 
matured and were renewed annually on July 1, at 4 per cent interest. 

' The numbers in parentheses refer to items of Table XXIV. 

* Portion converted into Second Victory Loan; see also items 18 and 19. 

* Portion not converted into Second Victory Loan; see also items 14 and 15. 

* Called for redemption October 16, 1943. 

* Called for redemption October 15, 1944. 



PUBLIC ACCOUNTS 



liii 



XXV 

1939-40 TO 1945-46 



Amount 
renewed or 
converted 



Issues into which converted (Table XXIV)' 



Amount 
paid off 
in cash 



37,362,000 

30,101,500 

1,690,500 

15,346,000 

r50,000,000 

\40,000,000 



Loan of May 15, 1939 (28 and 29) . 

Loan of May 15, 1939 (28 and 29) . 

Loan of May 15, 1939 (28 and 29) . 

Loan of May 15, 1939 (28 and 29) . 

First War Loan (30) 

Five Year Bonds (2) 



2,638,000 

17,168,000 

6,242,500 

4,654,000 

25,013,637 



$ 174,500,000 



65,000,000 
24,945,700 



Five Year Bonds (2 and 22) . 

Second War Loan (31) 



$ 89,945,700 



250,000,000 

200,000,000 

106,444,000 

93,818,000 

59,761,000 



One year notes (4) 

Three year notes (5 and 24) 

First Victory Loan (32 and 33) 

Second Victory Loan (34, 35 and 36) . 

Second Victory Loan (34, 35 and 36) . 



$ 710,023,000 



$ 250,000,000 



250,000,000 



$ 250,000,000 



250 

121 : 

74; 



000,000 
494,500 
097,000 



$ 695,591,500 



$ 250 
100: 



000,000 
000,000 



104, 

41 ; 

106: 
102, 



000,000 
020,600 
523,400 
000,000 



104 
50 



000,000 
000,000 



« 857,544,000 



250. 
102; 



000,000 
000,000 



256^ 
256! 



000,000 

666^666 



S 864,000,000 



$3,641,604,200 



One year notes . 



(8). 



One year notes. 



(9). 



Two year notes 

Fifth Victory Loan, 
Fifth Victory Loan . 



(10 and 25). 
(41 and 42), 
(41 and 42). 



One year notes . 
Two year notes. 



(11). 
(12). 



Six months notes 

Seventh Victory Loan. 
Seventh Victory Loan. 
Six months notes 



(13) 

.((45 and 46). 
.(45 and 46).. 

(14) 



Six months notes. 
Six months notes. 



(15). 
(15). 



One year notes. . . 
Six months notes. 



(16). 
(17). 



Six months notes. 
Treasury Notes. . 



(18). 
■.(19). 



$ 55,716,137 



$ 15,000,000 
50,054,300 
45,000,000 



$ 110,054,300 



$ 35,219,000 



$ 35,219,000 



$ 1,682,000 

239,000 

40,409,000 



42,330,000 



20,000,000 



25,505,600 
14,240,500 



$ 59,746,100 



90,625,000 
46,000,000 
8,979,400 
31,798,600 
98,000,000 
20,000,000 



55,000,000 



$ 350,403,000 



S 450,000,000 



$ 495,000,000 



$1,148,468,537 



liv 



DEPARTMENT OF FINANCE 



Table XXVI shows the average coupon interest rates on the funded debt of the Dominion 
for the years 1935-36 to 1945-46 as at the close of each year. The table shows a steady decline 
in coupon rates up to March 31, 1945. Due to the issue in 1945-46 of Eighth and Ninth Victory 
Loans in the amount of $2,987-6 million bearing interest at the rate of 3% per annum, the 
over-all coupon rate for debt payable in Canada and total debt increased slightly during 
the year, 

TABLE XXVI 

Average Coupon Interest Rates on the Funded Debt of the Dominion 1935-36 to 1945-46 

(As at the close of each fiscal year) 



Fiscal Year 


Over-all coupon rate on debt payable in — 


Yield to public on 

last domestic issue 

for term of 10 

years or more 


Canada 


London* 


New Yorki 


Total! 


1935-362 


% 

400 
3-82 
3-53 
3-51 
3-36 
2-99 
2-85 
2-57 
2-51 
2-49 
2-58 


% 

3-62 
3-62 
3-62 
3-63 
3-67 
3-54 
3-43 
3-44 
3-45 
3-45 
3-45 


% 

3-9P 

3-47 

3-47 

3-46 

3-46 

3-46 

3-53 

3 08 

3-29 

3-29 

3-54 


% 

3-94 
3-75 
3-53 
3-52 
3-40 
3 06 
2-90 
2-60 
2-54 
2-51 
2-60 


Yield 

% 

3 08 
311 
3-34 
307 
3-25 
3 125 
307 
3 06 
3 00 
3 00 
3 00 


Term 

19^ years. 
Perpetual. 
14 years. 
20 " 


1936-372 


1937-382 


1938-39 


1939-40 


8-12 " 


1940-41 


12 " 


1941-42 


12 " 


1942-43 


14 " 


1943-44 


15i " 


1944-45 


17i " 


1945-46 


20 f " 







* Debt in foreign currency is converted at par of exchange — £1 at $4.86|, and $1.00 U.S. at $1.00 Canadian. _ • 

' Years prior to 1938-39 have been adjusted to a basis comparable with that of later years by the omission of securities 
payable on demand from the totals shown in Appendix I to the Public Accounts for the respective years. 
' Includes debt payable optionally in Canada or New York. 



I. INDIRECT OR CONTINGENT LIABILITIES: GUARANTEED OBLIGATIONS 

To conclude this review, there follows a discussion of the indirect liabilities of the Dominion 
and the changes therein during the fiscal year. A footnote to the Balance Sheet calls attention 
to these indirect liabilities and they are detailed in Schedule V on pages 30 and 31 of Part I 
of this Report. 

(1) Guaranteed Securities of Government Owned Enterprises. 

The total amount of Canadian National Railway System securities guaranteed by the 
Dominion as to the payment of principal and interest, outstanding in the hands of the public 
was $502 milhon at March 31, 1946, a decrease during the year of $65-6 million. This decrease 
was occasioned mainly by the redemption on January 15, 1946, of $15,000,000 Canadian National 
Railway Company 2^ per cent Bonds and on December 15, 1945, of $50,500,000 Canadian 
National Railway 3 per cent Bonds (due December 15, 1950, but called for prior redemption). 
The funds required to meet these maturities were furnished by the Government by way of loan 
under the provisions of the Canadian National Railways Refunding Act, 1944. 

Railway securities guaranteed by the Dominion as to the payment of interest only were 
outstanding at the fiscal year end in the amount of $8-4 million, a decrease of $0-1 million. 

Other securities, representing obligations of the Canadian National (West Indies) Steamships 
Limited and various Harbour Commissions, which carry the guarantee of the Dominion both 
as to the payment of principal and interest, were outstanding in the amount of $30-4 million 
at March 31, 1946, unchanged during the year. 

(2) Guarantee of Bank Loans to Canadian Wheat Board. 

Although guarantee of bank loans, up to a maximum of $100 million, made by the chartered 
banks to the Canadian Wheat Board in connection with itS' operations in wheat, barley, rye, 
oats, flax seed, soy beans, corn, sunflower seed and rape seed was authorized, there was no 
liability of the Dominion Government on this account at March 31, 1946. 



PUBLIC ACCOUNTS Iv 

(3) Gominitnients in respect of National Housing Act Loans. 

Under the Dominion Housing Act, 1935, The National Housing Act, 1938, and The National 
Housing Act, 1944, the Dominion has accepted and is accepting certain obligations arising out 
of its contracts with approved lending institutions which, while not expressed in the form of a 
guarantee, may nevertheless be regarded as contingent or indirect liabilities. On January 1, 
1946, the Central Mortgage and Housing Corporation Act, 1945, was proclaimed and since that 
date the Corporation has been acting as the agent of His Majesty in connection with loans 
under these acts. 

The manner in which losses in respect of any loan are to be shared by the Dominion and 
the lending institution is fixed by the contract. The original principle under the Dominion 
Housing Act and the National Housing Act, 1938, was that the Dominion bears two-thirds of the 
loss, if at the time the loss is sustained the principal amount of the loan repaid, less any other 
amounts due, is equal to or less than the amount advanced by the Dominion and one-third 
of the loss if at the time the loss is sustained the principal amount repaid, less any other amounts 
due, is more than the amount advanced by the Dominion. In the case of small loans (that is, 
loans not in excess of $4,000 in the case of a single family dwelling or not in excess of $700 
per habitable room in the case of a multiple family dwelling), the share of the loss to be borne 
by the Dominion was not more than 80 per cent and not less than 50 per cent of the loss. Under 
The National Housing Act, 1938, a new provision was added to encourage the making of small 
loans in such small or remote communities and in such districts or other communities as may be 
designated by the Minister of Finance in any contract. In respect of such loans, the Dominion 
has agreed in contracts with certain lending institutions to pay losses sustained by any such 
lending institution up to certain amounts determined by the contract which are not less than 
7 per cent and do not exceed 25 per cent of the total amount of such loans made by each 
such lending institution. Under The National Housing Act, 1944, the Dominion bears the 
first 'one-quarter of the loss and agrees to pay losses sustained by lany lending institution up to 
an amount set out in the contract. This amount by the statute, cannot exceed 15 per cent 
of the aggregate of the lending institution's share of the joint loans made by the lending institu- 
tion and His Majesty under the contract. 

Loans to the number of 27,368 covering 32,612 dwelling units have been approved as at 
March 31, 1946, under the Dominion Housing Act, 1935, the National Housing Act, 1938, and 
the National Housing Act, 1944, the total amount of such loans amounting to $113,617,150. 
Losses recorded and paid to March 31, 1946, amounted to $2,644.78, covering the Dominion's 
portion of the loss on seven loans. This amount represents total losses to that date under both 
the Dominion Housing Act, 1935, and Part I of the National Housing Act, 1938. These losses 
are offset in part by a profit of $497.74 realized by the sale of eleven properties. The net loss 
to March 31, 1946, is therefore only $2,147.04. There have been no losses under the National 
Housing Act, 1944. 

(4) Guaranteed Home Improvement Loans. 

Under the terms of The Home Improvement Loans Guarantee Act, 1937, almost $50 million 
),959,055.31, to be exact) had been loaned up to March 31, 1944, to home owners by 
chartered banks and other approved lending institutions. The contingent liability of the 
Dominion with respect to these loans was limited to 15 per cent of the aggregate of such loans 
made by each lending institution. As at October 30, 1940, after four years of operation, the 
$50 million loan authorization having been substantially exhausted, the Government's undertaking 
to provide a guarantee for this type of loan was terminated. After this date, loans made by 
lending institutions were not accepted for guarantee by the Dominion. As at March 31, 1946, 
99-8 per cent of the total amount of all loans made had been repaid and 1,268 claims for losses in 
the amount of $462,873 had been paid up to March 31, 1946. The contingent liability of the 
Government at the close of the fiscal year under review was the entire balance owing on all 
loans, i.e., $98,667. It will be noted that the total of claims paid amounted to only 0-93 per cent 
of the total amount of loans made. 

(5) Guarantees of Bank Loans under Home Extension Plan. 

By the provisions of the Appropriation Act, No. 5, 1942, provision was made for the Governor 
General in Council to guarantee loans made by chartered banks for the conversion of already 
existing dwellings into multiple housing units under regulations similar to those under The Home 
Improvement Loans Guarantee Act. The maximum amount of loans which could be guaranteed 
was $2 million, and the Government's guarantee was limited to fifteen per cent of the total amount 
of loans made. 

As of March 31. 1946, 59 loans had been approved for a total amount of $109,238 to. provide 
for 114 new units. There have been no claims for losses. 



ivi DEPARTMENT OF FINANCE 

(6) Guarantees of Bank Loans to Commodity Prices Stabilization Corporation. 

Under the terms of an Order in Council dated April 17, 1945, the Commodity Prices 
Stabilization Corporation, a Government-owned Corporation, was authorized to guarantee 
certain advances and interest thereon obtained by any person from a chartered bank in order 
to purchase, during the summer of 1945, coal, coke or briquettes for residential heating. The 
liability of the Corporation is limited to ten per cent of the aggregate amount of advances made 
by each bank, but the maximum amount of the guarantee is $500,000. The amount of the 
contingent liability of the Corporation at March 31, 1946, was $32,032. 

Under the terms of an Order in Council dated August 11. 1943, the Commodity Prices 
Stabilization Corporation was authorized to guarantee certain advances, obtained by any person 
engaged in the production of logs or lumber, from any chartered bank. The liability of the 
Corporation is limited to twenty-five per cent of the aggregate amount of advances made by 
each bank. The amount of the contingent liability of the Corporation at March 31, 1946, was 
$1,515. 

(7) Guaranteees of Bank Loans and Bank Overdrafts to Finance Munitions Contracts. 

The Government guaranteed the repayment of bank loans together with interest thereon 
obtained by certain contractors in connection with contracts placed by the Department 
of Munitions and Supply which are now administered by the Department of Reconstruction 
and Supply. As at March 31, 1946, the authorized amount of such guranteed bank loans was 
$2 million, and the amount actually outstanding was $8,700. 

Under the terms of an Order in Council dated May 4, 1943, the Government guaranteed 
bank overdrafts obtained by certain Crown companies and management-fee companies doing 
by each bank. At March 31, 1946, 6,151 loans had been made by the chartered banks in the 
system of financing, funds advanced by the Government to the contractors remained idle for 
considerable periods. The amounts of the various overdrafts are repaid monthly, so no liability 
is outstanding at the close of the fiscal year in connection with this guarantee. The maximum 
amount of guarantees authorized at March 31, 1946, was $23,590,000. 

(8) Guarantees of Provincial Receipts from Gasoline Taxes under Dominion- 
Provincial Taxation Agreements and Liquor Revenues. 

Under the terms of the wartime taxation agreements and pursuant to Section 5 of the 
Dominion-Provincial Taxation Agreement Act, 1942, provision is made for the payment to 
each province of the amount by which the net receipts from the tax imposed by the province 
on gasoline sales are less than the net receipts from this source during the fiscal year of the 
province ended nearest to December 31, 1940. The gasoline tax revenues that have been thus 
guaranteed aggregate $56-7 million. Expenditure in fulfilment of this guarantee during 1945-46 
amounted to $3-7 million. 

As announced in the Budget Speech of 1943 and provided for in the Appropriation Act, the 
Minister of Finance entered into agreements with certain provinces guaranteeing the liquor 
revenues of the provinces on the basis of such revenues received during the twelve months 
ended June 30, 1942. No payments have been made to March 31, 1946, under these agreements. 

(9) Guarantees under the Export Credits Insurance Act. 

Under the terms of two Orders in Council passed under the Export Credits Insurance Act, 
the Dominion Government guaranteed the payment to certain contractors for goods sold to 
V.O. Machinoimport., an agency of the Government of the U.S.S.R. The maximum amount 
authorized was $236,000. 

Liability of the Dominion Government under these Orders in Council and similar Orders 
passed in 1944-45 under this Act amounted to $90,302 as at March 31, 1946. 

(10) Guarantees under Farm Improvement Loans Act. 

Under the provisions of the Farm Improvement Loans Act, 1944, the Government guarantees 
loans made by chartered banks to farmers for authorized purposes. The amount of the guarantee 
is limited to 10 per cent of the aggregate principal amount of the guaranteed farm loans made 
by each bank. At March 31, 1946, 6,151 loans had been made by the chartered banks in the 
amount of $4,726,143. The contingent liability of the Government at that date was $472,614. 

(11) Guarantees of Bank Loans — ^Halifax and Yarmouth. 

Order in Council dated May 22, 1945, P.C. 3636, passed pursuant to the War Measures Act, 
authorized the guarantee of bank loans to merchants or business men in Halifax and Yarmouth 
whose places of business were damaged or looted in the disturbances on May 7 and 8, 1945, in 



PUBLIC ACCOUNTS IvH 

order to enable thein to make essential repairs and replacements of premises and fixtures and 
to purchase stock-in-trade. Sixteen loans totalling $68,000 w€re made under this authority, 
all of which had been repaid by March 31, 1946. 

(12) Total Guaranteed Obligations Outstanding as at March 31, 1946. 

For the details of the above and a number of other indirect or contingent liabihties, some 
of which are indeterminate as to amount, see Schedule V on pages 30 and 31 of Part 1. 

Total outstanding guarantees of the Dominion of Canada at March 31, 1946, excluding 
indeterminate amounts, were as follows: 

Millions of 
Dollars 
Railway and other securitdes in hands of public: 

Guaranteed as to principal and interest $ 532 • 6 

Guaranteed as to interest only 8-4 

Deposits maintained by the chartered banks in the Bank of Canada 518* 1 

Other guarantees (excluding indeterminate amounts) 9*2 

$1,068-3 
Respectfully submitted, 

W. C. CLARK, 

Deputy Minister of Finance. 



I 



PART I 



BALANCE SHEET 

REVENUE AND EXPENDITURE 

SCHEDULES 

COMPARATIVE TABLES 

APPENDICES 



PUBLIC ACCOUNTS: PART I 



THE DOMINION 



March 31, 1946 



COMPARATIVE BALANCE SHEET, 

March 31, 1945 



Net Increase 
or 
Decrease during 
1945-46 



ASSETS $ ct8. $ cts. $ cts. 

1. Cash, Schedule A, page 14 — 

('a J In Current Deposits 805,969,427 15 154,974,07116 + 650,995,355 99 

rbj In Special Deposits 2,642,002 44 2,792,497 53 - 150,495 09 

2. Departmental Working Capital Advances, 

Schedule B, page 14 9,327 052 13 7,373,699 27 + 1,953,352 86 

3. Loans and Advances — 

(a) To Railway and Steamship Companies, 

Schedule C, page 14 699,528,379 00 656,364,582 57 + 43,163,796 43 

fb; To Foreign Exchange Control Board 1,550,000,000 00 850,000,000 00 + 700,000,000 00 

(c) To Sundry Government Agencies, Schedule 

D, page 15 275,657,064 25 282,169,910 94 - 6,512 846 69 

(d) To Provincial and Municipal Governments, 

Schedule E, page 16 173,903,893 75 178,253,940 46 - 4,350,046 71 

(e) To United Kingdom and Other Govern- 

ments, Schedule F, page 16 817,311,424 54 1,151,852,580 00 - 334,541,155 46 

r/; Miscellaneous, Schedule G, page 18 19,513,724 17 35,066,037 57 - 15,552,313 40 

3,535,914,485 71 3,153,707,051 54 + 382 ,W7 ,434 17 

4. Investments — 

fa; Bank of Canada Capital Stock 5,920,000 00 5,920,000 00 

(h) Central Mortgage and Housing Corporation 

Capital 25,000,000 00 + 25,000,000 00 

ffe; Central Mortgage Bank Capital Stock 250,000 00 - 250,000 00 

(c) Canadian Farm Loan Board — 

Capital Stock, etc., Schedule H, page 18. 21 ,623,227 00 24,024, 189 00 - 2,400,962 00 

rdj Miscellaneous, Schedule I, page 18 162,169,357 24 343,712,367 21 - 181,543,009 97 

214,712,584 24 373,906,556 21 - 159,193,971 97 

5. Province Debt Accounts, Schedule S, page 28.. 2,296,151 87 2,296,151 87 

6. Deferred Charges — Unamortized discounts and 

commissions on loans, Appendix No. 2 

page 42 92,551,07104 86,739,037 82 + 5,812,033 22 

7. Sundry Suspense Accounts, Schedule J, page 19. 1 , 025 , 027 , 959 35 757 , 030 , 444 09 + 267 , 997 , 515 26 

Total Active Assets 5,688,440,733 93 4,538,819,509 49 +1,149,621,224 44 

*Less — Reserve for possible losses on ultimate 
realization of active assets 150,000,000 00 125,000,000 00 -f 25,000,000 00 

5,538,440,733 93 4,413,819,509 49 +1,124.621,224 44 

8. Net Debt, represented by — 
(a) Non-Active Assets — 

(i) Capital Expenditures, Schedule K, 

page 19 ■. 1,008,901,21195 1,004,768,615 21 + 4,132,596 74 

(ii) Other, Schedule L, page 21 576 , 163 , 181 75 553 , 017 , 914 82 + 23 , 145 , 266 93 

(h) Consolidated Deficit Account 11,836,341,055 51 9,740,575,487 74 +2,095,765.567 77 

13,421,405,449 21 11,298,362,017 77 +2,123,043,43144 

18,959,846,183 14 15,712,181,527 26 +3,247,664,655 88 



I 



Certified correct, 

W. E. HUNTER, 

Chief Dominion Bookkeeper. 



W. C. CLARK, 

Deputy Minister oj Finance. 



PUBLIC ACCOUNTS: PART I 



OF CANADA 



MARCH 31, 1946, WITH MARCH 31, 1945 



March 31, 1946 



March 31, 1945 



LIABILITIES $ cts. $ cts. 

9. Floating Debt, Schedule M, page 21 — 

(a) Matured Funded Debt outstanding 22,590,343 75 18,700,784 69 

(h) Stock and other obligations payable on 

demand 649,202 66 418,829 10 

(c) Interest due and outstanding 59,032,775 45 28,834,902 98 

(d) Outstanding Cheques and Warrants 94,569,502 64 112,547,248 19 

(e) Post Office (net liabilitv for Money Orders, 

etc.) ' 5,552,650 60 4,565,614 17 

182,394,475 10 165,067,379 13 

10. Deposit and Trust Accounts — 

(a) Post Office Savings Bank 35,537,214 78 33,468,686 68 

(h) Bank Circulation Redemption Fund 1 ,688,719 91 2,259,510 67 

(c) Miscellaneous, Schedule N, page 23 1 ,329, 152,427 26 957,873,250 80 

1,366,378,361 95 993,601,448 15 

1 1 . Insurance, Pension and Guaranty Accounts — 

(a) Government Annuities 287,492,656 00 243,537,624 00 

(b) Insurance and Guaranty Funds, Schedule 

O, page 25... 73,217,952 15 68,836,230 98 

(c) Pension and Retirement Funds, Schedule 

P, page 26 97,282,929 86 94,098,063 49 

457,993,538 01 406,471,918 47 

12. Deferred Credits, Schedule Q, page 26 25,348,721 70 26,378,545 80 

13. Sundry Suspense Accounts, Schedule R, page 27. 66 , 491 , 898 88 81 , 334 , 199 55 

14. Province Debt Accounts, Schedule S, page 28. . 11,919,968 64 11,919,968 64 

15. Reserve for certain contingent liabilities — 

(a) Reserve for contingent liabilities, crown 

companies 41,677,278 21 43,644,492 61 

(h) Reserve for possible losses on ultimate 

realization of active assets (deducted from assets) 

(c) Reserve for conditional benefits — Veterans 

Land Act, 1942 464, 175 24 

16. Funded Debt Unmatured, Schedule T, page 29 — 
(a) Payable in Canada — 

(i) Bonds, including Deposit Certificates 

and Treasury Bills 16,101 ,597,098 90 13,194,427,059 46 

(ii) Refundable portion of personal in- 
come tax and excess profits tax 

(estimated) 515,736,835 92 444,270,982 59 

16,617,333,934 82 13,638,698,042 05 

(h) Payable in London 11 ,843,830 59 12,065,532 86 

(c) Payable in New York 178,000,000 00 333,000,000 00 

16,807,177,765 41 13,983,763,574 91 



Net Increase 

or 

Decrease during 

1945-46 

$ cts. 



+ 3,889,559 06 

+ 230,373 56 

+ 30,197,872 47 

- 17,977,745 55 

+ 987,036 43 

+ 17,327,095 97 



+ 2,068,528 10 

570,790 76 

+ 371,279 176 46 

+ 372,776,913 80 



+ 


43,955,032 00 


+ 


4,381,721 17 


+ 
+ 


3,184,866 37 
51,521,619 54 


- 


1,029,824 10 


- 


14,842,300 67 



+ 



1,967,214 40 



464,175 24 



+2,907,170,039 44 



+ 71,465,853 33 
+2,978,635,892 77 

- 221,702 27 

- 155,000,000 00 
+2,823,414,190 50 



18,959,846,183 14 15,712,181,527 26 +3,247,664,655 88 



Note. — Indirect or Contingent Liabilities, consi-sting of securities guaranteed by, or other guarantees given 
by the Dominion of Canada are listed in Schedule V, page 30. 

The above accounts liave been examined and audited under my direction, in accordance with the provisions 
of The Consolidated Revenue and Audit Act, 1931, and subject to the observations in my report to the 
House of Commons, I certify that in my opinion they are correct. 

WATSON SELLAR, 

Auditor General. 



4 PUBLIC ACCOUNTS: PART I 

EXPLANATORY NOTES ON THE BALANCE SHEET 

The following notes deal mainly with the broad categories of Assets and Liabilities. The individual 
accounts are dealt with throughout Part II under the departments to which they relate. 

ASSETS 

1: (o) Cash in Current Deposits represents balances at credit of the Receiver General of Canada in banks in 
Canada, London and New York as at the close of the relative fiscal years. While balances held in 
London are converted at $4.86| to the pound sterling and in New York at $1 Canadian to the U.S. 
dollar, expenditures and revenues are recorded at the current rate of exchange, and the corresponding 
difference carried to the Premium, Discount and Exchange Account. Effective October 15, 1945, the 
selling rate of the U.S. dollar was fixed at $1.10^ Canadian replacing the previous fixed rate of $1.11, 
the buying rate remaining unchanged at $1.10, and the selling rate of the pound sterling was fixed at 
$4.45 Canadian instead of the previous rate of $4.47, the buying rate remaining unchanged at $4.43. 

1. (b) Special Deposits consist of cash balances in the hands of the fiscal agents of the Government for 

redemption of Dominion of Canada securities and for payment of interest. 

2. Departmental Working Capital Advances constitute the advances outstanding at the close of the relative 

fiscal years for working funds of certain government departments and represent work in progress and 
the value of stock or material on hand as shown in detail in the Schedule. 

3. (a) These amounts represent the net outstanding advances made to Railway and Steamship Companies for 

capital expenditures, purchase of railway equipment and for debt retirement. Interest in full is currently 
paid on that part that is by contract interest bearing. 

3. (b) These are advances to enable the Foreign Exchange Control Board to finance the purchase of gold and 
foreign exchange. Effective from May 1, 1945 interest is paid at the rate of 0.75 per cent per annum 
replacing the previous rate of 1 per cent per annum. 

3. (c) These are net advances outstanding made to various government agencies of an independent or quasi- 
independent nature, for working capital, construction, etc. Included in this category are advances 
made under the War Appropriation Acts to Crown Companies and Crown Plants organized under the 
direction of the Department of Reconstruction and Supply and the Department of Finance and advances 
under the authority of the Veterans' Land Act. 

3. (d) Under this heading there has been grouped loans to Provinces under Relief Acts and other legislation, 
and loans to Municipalities under the Municipal Improvements Assistance Act. 

3. (e) The category combines advances made to allied countries under Section 3 of The War Appropriation 
Acts, loans to Allied countries under The Export Credits Insurance Act for purchase of goods and 
commodities in Canada, the loan to the Government of the United Kingdom under the authority of 
The War Appropriation (United Kingdom Financing) Act, 1942, and certain loans made following the 
war of 1914-18. 

3. (/) This category comprises a number of miscellaneous loans and advances, chief of which are those made 

through the Department of Reconstruction and Supply to private companies under the authority of 
the War Appropriation Acts. 

4. (a) This amount represents the cost of the Government's investment in the entire capital stock of the 

central bank of Canada acquired imder the authority of The Bank of Canada Act Amendment Act, 1938. 

4. (b) Pursuant to Section 17 of the Central Mortgage and Housing Corporation Act the Dominion paid to the 
Central Mortgage and Housing Corporation the sum of $24,750,000 and at the same time pursuant to 
Section 42 transferred to the Corporation the assets of the Central Mortgage Bank amounting to 
$250,000. The resulting figure of $25 million constitutes the capital of the Corporation. Simultaneously 
the Corporation repaid to the Dominion the total amount of outstanding loans at December 31, 1945 
made under the Dominion and National Housing Acts. 

4. (c) This account represents the principal outstanding of amounts furnished the Canadian Farm Loan 
Board to be loaned on farm property and fishermen's land. Interest in full is being currently paid by 
the Board on its bonds and on initial capital advances. 

4. (d) The main item under the heading of Miscellaneous Investments is the securities investment account 

consisting chiefly of the cost of acquisition of Dominion Government direct and guaranteed securities, 
including victorj' bonds held under instalment purchase plans for civil servants and members of the 
armed forces. 

5. In this account are recorded financial adjustments with some of the provinces at the time they entered the 

Dominion. Interest is paid half-yearly by the provinces. 



PUBLIC ACCOUNTS: PART I 5 

6. This account consists of discounts, commissions, redemption bonuses and conversion premiums on loan 
flotations since 1930 remaining to be charged off annually to expenditures in proportion to the term 
of the respective loans. The amortization of these costs is shown in detail by loan issues in Appendix 
No. 2, page 42. The increase in the amount of $5,812,033.22 is due to new loan flotation costs to be 
amortized, less the annual write-off as follows: 

New loan flotation costs to be amortized — 

Eighth Victory Loan, 1945-49 $1,040,381 72 

1945-63 8,398,003 02 $9,438,384 74 

Ninth Victory Loan (preliminary figure) 11,304,689 71 

20,743,074 45 
Deduct Annual Amortization charged to expenditure 14,933,218 21 

5,809,856 24 
Add net adjustments made after amortization had been established 2,176 98 



5,812,033 22- 



7. The accounts in this category cover items in which there are elements involving imcertainty as to accounting 

treatment or disposition. The accounts are cleared when the necessary information becomes available. 
The main item is a contra account appearing in section 10 in the liabilities and is therefore merely a 
book-keeping entry. 

*This item reflects the annual increase of $25,000,000 in the reserve account set up for possible losses on ultimate 
realization of active assets. 

8. The net debt of the Dominion is divided to show (a) expenditures that have been charged in the Dominion's 

books to Non-active Assets, and {h) those charged to Consolidated Deficit Account. All expenditures 
charged to non-active assets classified as between "Capital" and "Other", are shown in schedules K 
and L to the Balance Sheet. Changes in these accounts may be readily ascertained by referring to 
the last column in the schedules. 

The Consolidated Deficit Account is the account to which is transferred annually the excess of 
expenditures over revenues or revenues over expenditures exclusive of capital expenditure and other 
non-active accounts mentioned in the preceding paragraph and included in Schedules K and L. The 
excess of expenditures over revenues during 1945-46 carried to Consolidated Deficit Account was 
$2,095,765,567.77. This amount added to the net increase in expenditures on capital and other non-active 
accounts of $27,277,863.67, gives the total deficit or increase in the net debt for the year of 
$2,123,043,431.44. 

Statement of the Consolidated Deficit Account of Canada, March 31, 1946 
Consolidated Deficit brought forward from March 31, 1945 $ 9,740,575,487 74 

Add Expenditures, 1945-46— 

Ordinary $ 1,061,902,118 50 

War and Demobilization 4,002,949,197 25 

Special 17,358,401 65 

Government Owned Enterprises 773,659 51 

Other Charges 25,546,089 74 5,108,529,466 65 



$ 14,849,104,954 39 



Deduct Revenues, 1945-46 — 

Ordinary 2,363,161,853 91 

Special Receipts and Credits 649,602,044 97 3,012,763,898 88 



Total Consolidated Deficit Account, March 31, 1946 S 11336,341,055 61 



PUBLIC ACCOUNTS: PART I 



LIABILITIES 



9. This category covers obligations that are payable on demand. Generally, the creditors are in possession of 

some form of the Dominion's negotiable paper that is due and payable forthwith. 

The details of Post Office account [9el as at March 31, 1946 will be foimd in Appendix I to the Post 
Office Department Section of Part II of tliis report. 

10. (a) Deposits in the Post Office Savings Bank during 1945-46 exceeded the withdrawals by $1,412,071.87. An 

amount of §656,456.23 representing the estimated accmed interest at the rate of two per cent per 
annum was added, bringing the total amount at credit of depositors' accounts on March 31, 1946, to 
$35,537,214.78. 

10. (6) An amount equal to five per cent of their average outstanding note circulation is maintained by each 
chartered bank with the Receiver General of Canada, as required by section 64 of the Bank Act, 1944, 
to secure redemption of their outstanding notes in the event of the suspension by a bank of payment 
in specie or Bank of Canada notes. The amount is adjusted annually on June 30th and interest at the 
rate of three per cent per annum is allowed to each bank on the deposit required. 

10. (c) The accounts in this category represent the Dominion's liability for moneys deposited for various pur- 

poses. They fall into two broad classes. The first of these are the deposit accounts which cover those 
cases where the government: (a) acts as custodian of funds as a matter of policy; or (&) has received 
the moneys in prepayment of war supplies, or as a guarantee that work will be properly performed. 
The other class, comprising' the large majority of the accounts, consists of those where the government 
acts virtually as trustee, administering the funds in accordance with the purposes for which they were 
created. 

11. (a) The value of all outstanding annuities at March 31, 1946, stood at $287,492,656. Interest credited to 

the fund at the rate of four per cent per annum amounted to $10,193,045.29 for 1945-46, and the amount 
credited to the fund to maintain the reserve during the year was $293,797.96. 

11. (t>) and(c) These categories record the Dominion's liability as an insurer of certain persons and as admini^ 

trator of certain pension funds. The government receives premiums or similar assessments, and in turn 
pays out specific benefits. There is also included the uninvested portion of the Unemployment Insurance 
Fund administered by The Unemployment Insurance Commission. 

12. This category, Deferred Credits, comprises certain departmental credit balances in respect of which 

accounting treatment is known but which are held for final disposition pending completion of certain 
conditions. 

13. The accounts in this category cover items in which there are elements involving uncertainty as to account- 

ing treatment or disposition. The accounts are cleared when the necessary information becomes available. 

14. This account represents the difference, with subsequent adjustments, between the actual and the established 

debt of the provinces on entering the Dominion. Interest is paid to the provinces half-yearly on their 
relative debt allowance. 

15. (a) This reserve account, more fully dealt with under the Department of Reconstruction and Supply. Part II, 

was set up for the adjustment of interim billings and for unascertained losses and other contingencies 
of certain crown companies. 

15. (c) Under the Veterans' Land Act certain benefits maj' accrue to veterans who obtain loans from the 

Dominion to purchase land, buildings, stock and equipment and who fulfil the terms of their contract. 
The reserve account will be credited annually with the maximum amount for which the Dominion 
could be liable under the terms of the Act and when the benefits have been earned the veterans' loans 
will be reduced accordingly from this established reserve fund. 

16. Obligationa both due and outstanding payable in sterling and US. dollars are recorded in the balance 

sheet at par of exchange. Similarly on the asset side of the balance sheet, as previously mentioned, 
cash and special deposits held in London and New York are shown at $4.86§ to the pound sterling 
and $1 to the U.S. dollar. 



PUBLIC ACCOUNTS: PART I 7 

Details of the unmatured funded debt of Canada may be found on page 29. The increase during 1945-46 
of $2,823,414,190.50 is accounted for as follows: 

New loan issues — 

One Year 1 per cent Notes dated April 15, 1945 ' $ 250,000,000 00 

Six months | per cent Treasury Notes dated March 1, 1946 256,000,000 00 

Eighth Victory Loan dated May 1, 1945 1,563,619,350 00 

Ninth Victory Loan dated November 1, 1945 (preliminary figure) 2,024,711,200 00 

Net increase in Treasury Bills 70,000,000 00 

Net increase in War Savings Certificates and Stamps 10,073,201 46 

Net increase in estimated refundable portion of personal income and excess profits tax 71,465,853 33 



$4,245,869,604 79 



Less matured or called issues — 

One Year 1 per cent Notes due April 15, 1945 250.000,000 00 

Six Months J per cent Notes due April 16, 1945 102,000,000 00 

Six Months | per cent Notes due September 1, 1945 154,000,000 00 

Two Year 1^ per cent Notes due July 2, 1945 450,000,000 00 

3% New York Loan, ,1938-68 called November 15, 1945 40,000,000 00 

3% New York Loan, 1937-67 called January 15, 1946 55.000,000 00 

3% New York Loan, 1943-53 called January 16, 1946 30,000,000 00 

3% New York Loan, 1943-58 called January 16, 1946 30,000,000 00 

^% Refunding Loan, 1926-46 due February 1, 1946 45,000,000 00 

Net decrease in Non-interest Bearing Certificates 6,233,712 02 

Net decrease in Deposit Certificates 260,000,000 00 

Redemption of vested stock London, England 221,702 27 

$1,422,455,414 29 
Net Increase, 1945-46 $ 2,823,414,190 50 



71033— 5-A 



PUBLIC ACCOUNTS: PART I 



THE DOMINION 



EXPENDITURE AND 



EXPENDITURE 

Obdinaky 



cts. 



Agriculture 

Auditor General's Office 

Civil Service Commission 

External Affairs 

Finance — 

Interest on Public Debt, Appendix 2, Part II 

Cost of Loan Flotations 

Annual amortization of bond discounts and commissions. 

Servicing of the public debt 



Total Public Debt Charges 

Subsidies to Provinces 

Compensation to provinces under the Dominion-Provincial Taxation 

Agreements Act, 1942 

Premium, Discount and Exchange 

Sundry 



409,134,501 56 

7,377,501 52 

14,933,218 21 

6,170,421 80 

437,615,643 09 
14,446,629 22 

98,051,768 64 
14,733,764 37 
10,846,716 52 



Fisheries 

Governor General and Lieutenant-Governors. 
Insurance 



Justice * 

Labour — Unemployment Insurance Act — Administration and Goveriunents' contribution. 

General 

Legislation including Chief Electoral Office 

Mines and Resources 

National Defence 

National Health and Welfare 

Old Age Pensions and pensions tq blind persons 

Family Allowances 

National Revenue 

National War Services 

Post Office 

Prime Minister's Office 

Privy Council 

Federal District Commission 

Public Archives 

Public Printing and Stationery 

Public Works 

Reconstruction and Supply 

Royal Canadian Mounted Police 

Secretary of State 

Trade and Commerce 

Transport 

Veterans Affairs 

Pensions (War 1914-18 and military) 



YEAR ENDED 



$ cts. 

10,318,960 07 

379,238 44 

479,632 04 

4,521,653 85 



575,694 

3,262 

226 

198 

6,106 

18,702 

1,911 

6,225 

11,469 

126 

7,293 

33,715 

172,632 

22,630 

5 

57,729 

61 

85 

333 

126 

238 

16,283 

4,442 

7,283 

954 

7,349 

18,266 

32,852 

39,996 



,521 84 
,017 67 
,614 88 
,964 34 
,031 32 
,222 81 
,251 88 
,832 83 
,089 31 
,543 40 
,559 89 
,092 01 
,146 98 
,174 76 
,183 23 
,645 67 
,022 47 
,121 14 
,499 98 
,876 69 
,136 97 
,531 12 
,314 82 
,610 30 
,417 85 
,322 64 
,655 33 
,872 19 
,359 78 



Total Ordinary Expenditure 1,061,902, 118 50 



PUBLIC ACCOUNTS: PART I 



OF CANADA 

REVENUE STATEMENT 

MARCH 31, 1946 

REVENUE 

Obdinart $ cts. $ cts. 

Tax Revenues — 

Customs Duties 128,876, 810 73 

Excise Duties 186,726,318 12 

Excise Taxes— Sales Tax 326,252,798 94 

War Exchange Tax 41 , 198,213 06 

Other Excise Taxes 243,464,304 00 

610,915,316 00 
Less refunds 114,005,355 08 

496,909,960 92 

Income Tax — 

Individuals 691 ,586, 113 84 

Less estimated refundable portion 5,000,000 00 

686,586,113 84 

Corporations 217,833,540 13 

Dividends, interest, etc 26,823,893 74 

Rents and royalties 1 ,485,725 64 

932,729,273 35 

Excess Profits tax 494, 196,483 22 

Less estimated refundable portion 67,500,000 00 

426,696,483 22 

Succession Duties 21,447,573 40 

Chartered Banks, note circulation tax 270,061 68 

Insurance Companies 7,950,552 33 

Miscellaneous 751 ,352 92 

Total revenue from taxes 2,202,358,386 67 

Non-tax Revenues — 

Post Office 68,613, 113 36 

Return on Investments 70, 914,626 14 

Bullion and Coinage 4,954,034 25 

Privileges, Licences and Permits 3,811 ,413 75 

Proceeds from Sales 2,336, 175 92 

Services and Service Fees 7,780,552 66 

Refunds of Expenditure 618,463 21 

Miscellaneous 1 ,775,087 95 

Total Ordinary Revenue 2,363, 161 ,853 91 



71033— 5J-A 



10 



PUBLIC ACCOUNTS: PART I 



EXPENDITURE— Continued 



THE DOMINION 



EXPENDITURE AND 



YEAR ENDED 



cts. 



cts. 



Capital Accounts 

Public Works (Railways) 2,313,241 03 

Public Works (Miscellaneous) 2,194,999 12 

War and Demobilization Expenditure 
War and Demobilization Acts 4,015, 161 ,463 22 

Less items charged to Active Assets — 

Purchase of railway equipment leased to Canadian National Railways. 11,399,341 48 

Construction of dock and rail facilities for Steep Rock Iron Mines, 

Limited 778,318 12 

Loan to Village of Dawson Creek for construction of a sewage disposal 

system 34,606 37 

12,212,265 97 

Special 

Relief and Other Projects 4,422,678 18 

Prairie Farm Assistance Act, 1939 — 

Administration 327,418 54 

Advances to Prairie Farm Emergency Fund 12,051 ,805 62 

Wheat Acreage Reduction Plan — 

Administration 159 , 488 94 

Payments of awards to farmers 397,010 37 



4,508,240 15 



4,002,949,197 25 



17,358,401 65 









PUBLIC ACCOUNTS: PART I 



II 



OF CANADA 



t^ 



REVENUE STATEMENT 
MARCH 31, 1946 



REVENUE— Continued 



Capital Accounts — Refunds 



Public Works (Canals) 

Public Works (Miscellaneous) . 



cts. 



22,434 80 
353,208 61 



cts. 



375,643 41 



Special Receipts and Other Credits 

To Consolidated Fund Revenue — 

Refunds of previous years' special expenditures 20,363 32 

Refunds of previous years' war expenditures 496, 100,729 41 

Miscellaneous war revenue 87 , 883 , 508 64 

Sale of surplus war assets 42 , 631 ,916 20 

War donations 160,782 48 

Special donations for relief of those in distress 43 00 

Asset value of property disposed of under lease-purchase option agree- 
ment (Department of Reconstruction and Supply) 173,660 45 

626,971,003 50 

To Non-Active Account — 

National Harbours Board, Halifax Harbour — 

Reduction in indebtedness 96 39 



I 



I 



12 



PUBLIC ACCOUNTS: PART I 



THE DOMINION 



EXPENDITURE— Concluded 



Government Owned Enterprises 



Net Income Deficits for calendar year 1945 — 

Prince Edward Island Car Ferry and Terminals. 
National Harbours Board, Churchill Harbour. . . 



Total losses charged to Consolidated Deficit Account. 



Loans and Advances, Non-Active, during the fiscal year 1945-46 — 

National Harbours Board, Schedule L, page 21 (see also refund page 
11) 



EXPENDITURE AND 
YEAR ENDED 



cts. 



687,800 44 
85,859 07 



773,659 51 



559,757 55 



$ 



cts. 



1,333,417 06 



Other Charges 

Write-down of Active Assets to the Consolidated Deficit Account — 

Reduction of Soldier and General Land Settlement Loans 35,516 80 

Cancellation of Canadian Farm Loan Board Capital Stock 962 00 

Provision for reserve for possible losses on ultimate realization of active 

assets 25,000,000 00 

Provision for reserve for conditional benefits under the Veterans Land 

Act 464, 175 24 



25,500,654 04 



Other Charges (Contra Accounts) 

Write-down of Non-Active Assets to the Consolidated Deficit Account — 

Seed Grain and Relief Accounts, Department of Mines and Resources. 45,435 70 

Non-Active Account — 

Canadian National Railways Securities Trust Stock — Changes in 
Dominion's equity in the Canadian National Railways for the 
calendar year 1945 — 

Increase due to surplus earnings of the Canadian National 

Railways 24,756, 130 00 

Less capital loss on abandonments and retirements 2, 125,088 53 

Net increase in Securities Trust Stock 22,631 ,041 47 

Total (Contra) 22,676,477 17 

Grand Total Expenditure and Debits. 5,136,228,505 82 



PUBLIC ACCOUNTS: PART I 13 



OF CANADA 

REVENUE STATEMENT 

MARCH 31, 1946 

REVENUE— Concluded 

$ cts. $ cts. 

Other Credits (Contra Accounts) 

To Consolidated Fund Revenue — 

Credit due to net increase in Canadian National Railways Securities 

Trust Stock for the calendar year 1945 22,631 ,041 47 

To Non- Active Accounts — 

Seed Grain and Relief Accounts, Department of Mines and Resources — 

Write-down to Consolidated Deficit Account 45,435 70 

Total (Contra) 22,676,477 17 

Grand Total Revenue and Credits 3,013, 185,074 38 

Excess of Expenditures over Revenues carried to Consolidated Deficit 

Account 2,095,765,567 77 

Excess of Expenditures over Revenues — 

Capital and Non-Active Accounts 27, 277, 863 67 

2,123,043,431 44 

6,136,228,505 82 



14 



PUBLIC ACCOUNTS: PART I 



Comparative Schedules to Balance Sheet for Fiscal Years Ended March 31, 1946 and March 31, 1945 



1946 



cts. 



Schedule A 

C iSH — 

Department of Finance — 
In Current Deposits — 

Canada 502,200, 613 56 

London 33,914,661 43 

New York 269,854, 152 16 



805,969,427 15 



1945 



cts. 



-48,002,220 30 

2,696,886 34 

200,279,405 12 



Net Increase 
or Decrease 
during 1945-46 
$ eta. 



+550,202,833 86 
+31,217,775 09 
+69,574,747 04 



154,974,071 16 +650,995,355 



In Special Deposits — 
Bank of Canada — Special Funds — 

Bond Redemption Account 

War Savings Certificates Redemption Account 

Interest Account 

Bank of Montreal, London — Special Funds — 

Bond Redemption Account 

Interest Account 

Bank of Montreal, New York — Special Funds — Interest 

Account 



447,681 51 
386,935 36 
697,883 67 

1,097,749 00 
8,386 40 

3,366 50 

2,642,002 44 



522,636 68 
231,677 86 
869,332 13 

1,155,662 33 
8,224 34 

4,964 19 

2,792,497 53 



-74,955 17 
+ 155,257 50 
-171,448 46 

-57,913 33 
+ 162 06 

-1.597 69 

-150,495 09 



Schedule B 

Departmental Working Capital Advances — 
Finance — 

Dominion of Canada Assay Office — 

Gold and Silver Purchase Account 28, 508 79 

Roval Canadian Mint — (Appendix No. 12, Page 50) — 

Gold Purchase Account 3,079,455 04 

Silver Coinage and Alloy Purchase Account 1 , 072, 308 74 

Silver Purchase Account^C.V.S. Medals Account 96,851 39 

Silver Bullion Account 72, 394 19 

Nickel Purchase Account 179,468 66 

Copper Purchase Account 106, 403 69 

Steel Purchase Account 

Public Printing and Stationery — 

King's Printer Advance— Printing 869, 657 28 

King's Printer Advance — Stationery 176,715 89 

Trade and Commerce — 

Canadian Export Board 2,232,297 59 

Transport — 
Stores Account 1,412,990 87 



9,327,052 13 



25,637 66 

2,814,811 72 
772,987 58 

"i4i;i27'i2 

914 09 
37,024 69 
41,444 80 

1.786,136 85 
437,387 97 



1,316,226 79 
7,373,699 27 



+2.871 13 



+264, 
+299, 

+96, 

-68, 
+ 178, 

+69. 

-41. 



643 32 
321 16 
851 39 
732 93 
554 57 
379 00 
444 80 



-916,479 57 
-260,672 08 

+2.232.297 59 

+96,764 08 

+1,953,352 86 



Schedule C 

Loans and Advances to Railway and Steamship Companies — 
Department of Transport — 

Canadian Government Railways — Working Capital 16.771.980 54 

Canadian National Railways — 

Advances. Refunding Act, 1938 80,778,594 21 

Advances, Refunding Act, 1944 (U.S. Dollars) 56,684,000 00 

Advances, Refunding Act, 1944 (Can. Dollars) 65, 500, 000 00 

Advances, Financing and Guarantee Act. 1940— 

Grand Trunk Railway Debenture Stock 108. 101,911 50 

Advances. Financing and Guarantee Act. 1941 — 

Purcha.se of securities 8. 590, 908 68 

Temporary Loan, The War Appropriation Act, 1941 13,906,999 71 

Advances, Financing and Guarantee Act. 1942 — 

Purchase of securities 18, 272, 096 10 

Advances. The War Appropriation (United Kingdom 
Financing) Act, 1942— 

Purchase of securities 256, 286, 523 12 

Purchase of railway equipment leased to Canadian National 
Railways — 
1936 Agreement 2,585,865 45 

1940 Agreement 9, 919, 683 18 

1941 Agreement 16,591 , 611 53 

1943 Agreement 20,301,666 81 

1944 Agreement 12, 162, 196 69 

1944 Agreement (Special) 

1946 Agreement 13,074,341 48 

Canadian National (West Indies) Steamships. Ltd 

699,528.379 00 



16.771.980 54 

109,038,249 33 
56,684,000 00 



108,022,266 41 

8,609,921 26 
13,906,999 71 

18,267,894 88 
256,055,076 08 



3,103,0.38 52 
10,911,651 50 
17,974,245 82 
21,863,333 49 
13,030,925 03 

1,675,000 00 

' '456!666'66 



-28,259,655 12 

+65,500 000 00 

+79.645 09 

-19.012 58 

+4,201 22 

+231,447 04 



-517,173 07 

-991,968 32 
-1,382,634 29 
-1,561,660 68 

-868,728 34 

-1,675,000 00 

+ 13,074,341 48 

-450,000 00 



656,364,582 57 +43,163.796 43 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



15 



Schedule D 



1946 
$ 



cts. 



Loans and Advances to Sundry Government Agencies — 
Departmental: 
Veterans Affairs — 

Soldier Land Settlement Loans 35,271,345 28 

British Family Settlement — Canadian Portion 3,520,097 34 

Soldier Settlement Unallotted Lands 54, 139 38 

Veterans' Land Act Advances 33,553,090 19 

Less — Soldier Land Settlement Assurance Fund 

Soldier Settlement and Veterans' Land Act Suspense.. —3,140,648 08 
Amount transferred to non-active account to provide 
for revaluation and losses —16,525,917 49 



52,732,106 62 



1945 



cts. 



37,268,855 93 

3,897,329 23 

64,883 06 

9,550,137 70 

-10,557 71 

-189,979 00 

-16,525,917 49 
34,054,751 72 



Net Increase 
or Decrease 
during 1945-46 
$ cts. 



-1,997,510 65 

-377,231 89 

-10,743 68 

+24,002,952 49 

+ 10,557 71 

-2,950,669 08 



+18,677,354 90 



Trade and Commerce — 
Board of Grain Commissioners (Canada Grain Act). 

Transport — 

National Harbours Board — Montreal 

Vancouver 



477 92 



60,041,167 78 
24,923,708 68 

84,964,876 46 



40,008 75 



60,018,720 16 
25,012,454 18 

85,031,174 34 



-39,530 83 



+22,447 62 
-88,745 50 



-66,297 88 



Crown Companies — 

Department of Finance — 

Canadian Wool Board, Ltd 

Commodity Prices Stabilization Corp. Ltd 

Wartime Food Corporation Ltd 

k Export Credits Insurance Corporation — Capital Surplus. 



6,456,914 61 

24,054,495 94 

325,677 67 

2,500,000 00 

33,337,088 22 



13,403,601 53 

32,162,831 16 

36,245 91 

500,000 00 



-6,946,686 92 

-8,108,335 22 

+289,431 76 

+2,000,000 00 



46,102,678 60 -12,765,590 30 



Department of Reconstruction and Supply — 

Eldorado Mining and Refining (1944) Limited 2,943, 178 32 

Atlas Plant Extension Ltd 

Melbourne Merchandising Ltd 4,823,398 72 

Polymer Sales and Service (formerly Fairmont Company, 

Ltd) 

Polymer Corporation Ltd 53,862,459 63 

Transfers to War Assets Corporation from — . 

Polymer Corporation, Ltd 

War Assets Corporation 1,893,074 09 



63,522,110 76 



712,384 37 
13,^64,708 06 

3,747,397 09 
51,068,936 97 

1,050,146 98 
600,000 00 

70,843,573 47 



+2,943,178 32 

-712,384 37 

-8,841,309 34 

-3,747,397 09 
+2,793,522 66 

-1,050,146 98 
+ 1,293,074 09 

-7,321,462 71 



rown Plants — Privately managed: 
^.Department of Reconstruction and Supply — 

Alberta Nitrogen Co. Ltd 10,370,571 10 

Canada Strip Mill Ltd 6,676,256 44 

Nichols Chemical Co. Ltd 

Welland Chemical Works Ltd 21, 167,410 05 

Transfers to War Assets Corporation from — 

Alberta Nitrogen Co. Ltd 

Canada Strip Mill, Ltd 2,886, 166 68 

Nichols Chemical Co. Ltd 

Welland Chemical Works, Ltd 



41,100,404 27 



275,657,064 25 



10,614,572 78 

12,878,139 63 

1,454,542 83 

20,937,873 63 

57,434 65 

83,856 68 

5,415 21 

65,888 65 

46,097,724 06 

282,169,910 94 



-244,001 68 
-6,201,883 19 
-1.454,542 83 

+229,536 42 

-57,434 65 

+2,802,310 00 

-5,415 21 

-65,888 65 

-4,997,319 79 

-6,512,846 69 



71033— «-A 



16 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



Schedule E 

Loans and Advances to Provincial and Municipal Govern- 
ments — 
Provincial: 
Department of Finance — 

Alberta— Subsidy Overpayment 

Under Relief Acts 

British Columbia — Under Relief Acts 

Manitoba — Under Relief Acts 

Saskatchewan — Power Commission 

Seed Grain Loans Guarantee Act, 1938. . . 

Seed Grain Advances, 1908 

Under Relief Acts 

Department of Fisheries — 
British Columbia — Fisheries Research Board of Canada. 
Municipal: 
Department of Finance — 

Municipal Improvements Assistance Act, 1938 

Department of Transport — 
Dawson Creek — Sewage Disposal System 











Net Increase 


1946 




1945 




or Decrease 
during 1945-46 


$ 


cts. 


S 


cts. 


$ cts. 



350,000 00 
25,869,500 00 
34,369,759 99 
24,759,924 47 
38,400 00 
11,949,275 59 
81,727 10 
71,080,785 78 

521 09 



5,311,939 47 

92,060 26 

173,903,893 75 



350,000 00 
25,887,500 00 
34,467,140 05 
24,774,950 27 

42,240 00 
15,886,521 38 

82,655 80 
71,161,785 78 

343 30 



5,543,349 99 

57,453 89 

178,253,940 46 



-18,000 00 

-97,380 06 

-15,025 80 

-3,840 00 

-3,937,245 79 

-928 70 

-81,000 00 

+ 177 79 



—231,410 52 

+34,606 37 

-4,350,046 71 



Schedule F 

Loans and Advances to United Kingdom and Other Govern- 
ments — 
Australia — 

Department of National Defence — 

Army — General Advances 661 34 

Navy — General Advances 282 66 

Air — General Advances 15,404 04 

Air— Air Training Plan. 1,400 23 

Department of Reconstruction and Supply — 

General Advances 1,068,459 38 

Department of Trade and Commerce — 

General Advances 30 

Belgium — 

Department of Finance — 

Export Credits Insurance Act — Loan 25,000,000 00 

Department of National Defence — 

Army — General Advances 574 93 

Navy — General Advances 5 70 

Department of Trade and Commerce — 

General Advances 2,020,971 00 

Czechoslovakia — 

Department of Finance — 

Export Credits Insurance Act — Loan 3,191,551 00 

Department of National Defence — 

Army — General Advances 23 09 

Republio of France — 
Department of Agriculture — 

General Advances 1,361,243 91 

Department of Trade and Commerce — 

General Advances 86,985, 135 77 

French Committee of National Liberation — 
Department of National Defence — 

Navy — General Advances — 15, 513 88 

Greece — 

Department of Finance — Lean 6,525,000 00 

Department of National Defence — 

Navy — General Advances 525 09 

India — 
Department of National Defence — 

Army — General Advances 

Navy — General Advances 238 21 

Department of Reconstruction and Supply — 

Purchase of Locomotives 

Netherlands — 
Department of Agriculture — 

General Advances 2,453,895 60 

Department of Finance — 

Export Credits Insurance Act — Loan 25, 150,000 00 

Department of National Defence — 

Army — General Advances 20 69 

Navy — General Advances 3, 481 28 

Department of Reconstruction and Supply — 

General Advances 3,591, 130 87 



764 78 

-37 68 

37,072 61 

-327 30 


-103 44 

+320 34 

-21,668 57 

+ 1,727 53 




+ 1,068,459 38 




+30 




+25,000,000 00 


34 25 
50 35 


+540 68 
-44 65 




+2,020,971 00 




+3,191,551 00 


614 85 


-591 76 




+ 1,361,243 91 




+86,985,135 77 


64,992 66 


-80,506 54 


6,525,000 00 




13,801 19 


-13,276 10 


1,088 15 
265 36 


-1,088 15 
-27 15 



2,787 58 



523 80 
4,092 00 



-2,787 58 

+2,453,895 60 

+25,150,000 00 

-503 11 
-610 72 

+3,591,130 87 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



1946 

$ cts. 

Schedule F — Continued 

Loans and Advances to United Kingdom and Other 
Governments — continued 
Netherlands — 
Department of Trade and Commerce — 

General Advances 6,886,712 06 

Netherlands Indies — 
Department of Finance — 

Export Credits Insurance Act — Loan 1,800,000 00 

Newfound land — 
Department of National Defence — 

Army — General Advances 8 78 

Navy— General Advances 33,265 32 

New Zealand — 
Department of National Defence — 

Army — General Advances 17 50 

Navy — General Advances 3,473 39 

Air — General Advances 800 19 

Air — Air Training Plan 752 14 

Norway — 
Department of Finance — 

Export Credits Insurance Act — Loan 9,495,000 00 

Department of National Defence — 

Army — General Advances 204 67 

Navy — General Advances 9,854 26 

Air — General Advances 454 16 

Poland- 
Department of National Defence — 

Army — General Advances 

Navy — General Advances —37 59 

Portugal — 

Department of National Defence — 

Navy — General Advances 255 00 

Roumania — 

Department of Finance — Loan 24,329,262 40 

Union of South Africa — 
Department of National Defence — 

Army — General Advances 

Navy — General Advances — 16 48 

Air^ — General Advances 

Union of Soviet Socialist Republics- 
Department of Finance — 

Loan for purchase of wheat and flour 7,500,000 00 

Export Credits Insurance Act — Loan 2,775,500 00 

Department of National Defence — 

Navy — General Advances 24,844 20 

Department of Trade and Commerce — 

General Advances ' 8,819,032 06 

United Kingdom — 
Department of Agriculture — 

Meat Account 14,250,512 61 

Dairy Products Board —55, 565 47 

Special Products Board 6,422,946 29 

General Advances 683,036 34 

Department of Finance — 
Loan— The War Appropriation (United Kingdom Financing) 

Act, 1942 538,564,403 57 

Department of National Defence — 

Army— General Advances —106,282 63 

Navy— General Advances 4,674,769 19 

Air— General Advances 16, 546 48 

Air — Air Training Plan 

Air — Settlement 

Department of Reconstruction and Supply — 

General Advances 181 , 619 46 

Department of Transport- 
British Ministry of War— Transport 

Department of Trade and Commerce — 

General Advances 31,363,909 21 

United States of America — 
Department of Fisheries — 

Pacific Halibut Treaty— Collectible expenses 8,540 53 

Pacific Salmon Treaty— Collectible expenses 15, 349 96 

Pacific Salmon Treaty— Hell's Gate- 
Collectible expenses 123,230 29 

Department of Munitions and Supply — 
War Supplies Ltd ■ 

71033— 6iA 



1945 
S 



cts. 



14,861 61 
488 91 



752 23 

1,291 66 

65,894 69 



339,802 34 
37,516 55 



6.338 65 
-623 54 



24,329,262 40 



182 27 

-18 95 

32 32 



10,000,000 00 
46,776 43 



19,475,726 22 
1,226,621 60 
9,909,554 83 



602,510,409 92 

2,120,537 79 
17,985,218 75 

4,192,094 37 
249,504,053 18 
200,000,000 00 



5,375 90 



21,826 04 
34,505 50 

73,529 94 

-39,766 63 



17 



Net Increase 
or Decrease 
during 1945-46 
$ cts. 



+6,886,712 06 



+ 1,800,000 00 



-14,852 83 
+32,776 41 



-734 73 

+2,181 73 

-65,094 50 

+752 14 



+9,495,000 00 

+204 67 

-329,948 08 

-37,062 39 



-6,338 65 
+585 95 



+255 00 



-182 27 

+2 47 

-32 32 



-2,500,000 00 
+2,775,500 00 

-21,932 23 

+8,819,032 06 



-5,225,213 61 

-1,282,187 07 

-3,486,608 54 

+683,036 34 



-63,946.006 35 

-2,226,820 42 
-13.310.449 56 

-4.175,547 89 
-249,504,053 18 
-200,000,000 00 

+181,619 46 

-5,375 90 

+31,363.909 21 

-13.285 51 
-19.155 54 

+49,700 35 

+39,756 63 



18 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



Schedule F— Concluded 

Loans and Advances to United Kingdom and Other 
Governments — concluded 
United States of America — 
Department of National Defence — 

Army — General Advances 

Navy — General Advances 

Air — General Advances 

Yugoslavia — 
Department of National Defence — 

Army — General Advances 

Navy — General Advances 











Net Increase 


1946 




1945 




or Decrease 
during 1945-46 


$ 


cts. 


$ 


cts. 


$ cts 



17,015 68 

999,852 88 

1,117,632 90 



24 08 
9 90 



424,906 75 

864,724 83 

2,044,923 76 



5,047 08 



-407,891 07 
+135,128 05 
-927,290 86 



+24 08 
-5,037 18 



817,311,424 54 1,151,852,580 00 -334,541,155 46 



Schedule G 

Loans and Advances — Miscellaneous — 

Department of External Affairs — 

P^ood and Agricultural Organization of the United Nations 569 67 

Department of Finance — 

Bank for International Settlements 272, 785 84 

Dominion and National Housing Acts 

New Westminster Harbour Commission 274, 537 23 

Saint John Bridge and Railway Extension Co. — Loan 433,900 00 

Department of Mines and Resources — 

Empire Settlement Scheme 117,838 62 

Assistance to Indians 6,955 97 

Seed Grain and Relief 2,406,911 55 

Less — amount transferred to non-active account — 193, 592 51 

Department of Reconstruction and Supply — 

Algoma Steel Corporation Ltd 7,907,783 21 

Atlas Steels, Ltd 686, 881 61 

Dominion Steel and Coal Corp. Ltd 3,912, 601 46 

Marine Industries Ltd 1,381,353 32 

Shawinigan Chemicals Ltd 

Sundry coal companies 2, 112, 738 13 

Town of Liverpool, N.S. (Thompson Brothers Machinery Co. 

Ltd.) 3,799 62 

Vivian Diesels and Munitions, Ltd 173, 660 45 

Department of Trade and Commerce — 

Sale of Steamer Pelee, unpaid balance 15,000 00 

19,513,724 17 



272,785 84 

14,721,232 31 

274,537 23 

433,900 00 

117,929 16 

3,098 18 

2,525,263 99 

-239,028 21 

8,695,900 07 

710,773 17 

4.105,313 16 

1,381,353 32 

59,688 41 

1,978,116 32 

5,174 62 



20,000 00 
35,066,037 57 



+569 67 
■14,721,232 31 



-90 54 

+3,857 79 

-118.352 44 

+45,435 70 

-788,116 86 

-23,891 56 

-192,711 70 

-59.688 41 
+ 134,621 81 

-1.375 00 
+ 173,660 45 

-5,000 00 

-15,552,313 40 



Schedule H 

Investments — Canadian Farm Loan Board — 
Department of Finance — 

Advance for initial operating expenses 

Initial Capital Advances 

Capital Stock 

Bonds 

Canadian Fisherman's Loan Act — 

Initial Capital Advance 

Capital Stock 



50,000 00 

5,000,000 00 

2,242,708 00 

14,300,000 00 

29,000 00 
1,519 00 

21,623,227 00 



50,000 00 
5,000,000 00 
2,243,670 00 
16,700,000 00 

29,000 00 
1,519 00 

24,024,189 00 



-962 00 
-2,400,000 00 



-2,400,962 00 



Schedule I 

Investments — Miscellaneous — 
Department of Finance — 
Canada's subscription to — 
International Bank for Reconstruction and Development. . . . 35,912 50 

International Monetary Fund 33, 150 00 

Export Credits Insurance Corporation — Capital Stock 2, 500, 000 00 

Montreal Turnpike Trust — Commutation agreements 14, 308 00 

Securities Investment Account 151 , 539,570 67 

Department of Reconstruction and Supply — 

Eldorado Mining and Refining Limited Stock 5,271,812 10 

War Assets Corporation, Stock — (Liability of Predecessor Com- 
pany) 250, 000 00 

Department of Transport — 
Construction of dock and rail facilities for Steep Rock Iron 
Mines, Limited 2.524.603 97 



500,000 00 

14,308 00 

335,921,665 80 

5,271,812 10 

250,000 00 



1,754,581 31 



+35,912 50 

+33,150 00 

+2.000.000 00 

-184,382,095 13 



+770,022 66 



162,169.357 24 



343.712,367 21 -181.543.009 97 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



19 











Net Increase 


1946 




1945 




or Decrease 
during 1945-46 


s 


cts. 


% 


cts. 


% cts 



Schedule J 

Sundry Suspense Accounts — 
Department of Finance — 

Bank of Montreal, Provincial Notes — Suspense Account 27, 573 83 

Cheque Adjustment Suspense 194 24 

Minister of Finance Special Custody Account (contra) 1,025,000,000 00 

Retirement Fund Suspense 191 28 

Department of Munitions and Supply — 
Inventory Appreciation Account — Polymer Sales and Service, 
Ltd., formerly Fairmont Co. (contra) 

. 1,025,027,959 35 



27,573 83 

194 24 

755,200,000 00 

191 28 



1,802,484 74 



+269,800,000 00 



-1,802,484 74 



757,030,444 09 +267.997,515 26 



Schedule K 

Capital Expenditures — 
Public Works (Canals) — 

Department of Public Works — 

Burlington Bay Canal 

Lake St. Peter 

Department of Transport — 

Chambly Canal, River Richelieu 

Lachine Canal 

Murray Canal 

Ottawa Works 

Quebec Canal. 

Rideau Canal 

Sault Ste. Marie Canals 

Ste. Anne's Lock — Railway Bridge at He Perrot. 

St. Lawrence Canals 

St. Lawrence Ship Canal 

St. Ours Locks 

St. Peters Canal 

Tay River Navigation 

Trent Canal Improvements 

Trent River Navigation 

Welland Canal 

Welland Ship Canal 

Miscellaneous 



Public Works (Railways) — 
Department of Transport — 

Canadian Government Railways — 

Canadian Government Railways 64, 853, 544 02 

Cape Breton Railway 104, 520 54 

Caraquet and Gulf Shore Railway 209,950 00 

Elgin and Havelock Railway 33, 530 00 

Intercolonial Railway 110,513,902 85 

International Railway of New Brunswick 2, 681 , 377 35 

Lotbiniere and Megantic Railway 336,875 00 

National Transcontinental Railway 161, 183,433 04 

New Brun.swick and Prince Edward Island Railway 361,540 66 

Prince Edward Island Railway 8, 330, 745 67 

(iuebec Bridge 21,706,664 49 

Quebec and Saguenay Railway 7, 120,895 74 

Salisbury and Albert Railway 84,390 41 

St. Martin's Railway 72,624 91 

York and Carleton Railway 20, 976 16 

Hudson Bay Railway and Terminals — 

Hud.son Bay Railway 33, 267, 729 22 

Port Nelson Terminal 6,240,095 86 

Residue of cost of steamer Sheha 78, 610 58 

Prince Edward Island Car Ferry and Terminals 5, 621 , 280 15 

Residue of capital cost of S.S. Charlottelown 1,194,145 44 

Construction of new car ferry , 3, 301 , 106 01 

Other Railways and Miscellaneous — 

Digby and Annapolis Railway 660,683 09 

North Railway 250,000 00 

Governor General's Cars 71,538 82 

Canadian Government Railways — 

Canada Central Railway— Peace River Bridge 175,000 00 

Residue of capital cost of steamers, Drummond and 

McKee 851,853 24 



308,328 32 


308,328 32 




1,164,235 08 


1,164,235 08 




579,915 42 


579,915 42 




10,991,547 81 


10,998,196 51 


-6,648 70 


1,248,946 71 


1,248,946 71 




6,871,214 97 


6,871,214 97 




34,841 69 


34,841 69 




143,358 12 


143,358 12 




4,935,809 42 


4,935,809 42 




150,000 00 


150,000 00 




34,139,189 70 


34,139,189 70 




133,896 80 


133,896 80 




614,426 39 


614,426 39 




492,023 82 


492,023 82 




476,128 73 


476,128 73 




559,067 70 


559,067 70 




19,091,223 76 


19,093,573 76 


-2,350 00 


27,446,471 46 


27,453,246 16 


-6,774 70 


130,833,966 78 


130,840,628 18 


-6,661 40 


125 00 


125 00 




240,214,717 68 


240,237,152 48 


-22,434 80 



64,853, 

104, 

209, 

33, 

110,513, 

2,681, 

336, 

161,183, 

361, 

8,330, 

21,706, 

7,120, 

84, 

72, 

20, 



544 02 
520 54 
950 00 
530 00 
902 85 
377 35 
875 00 
433 04 
540 66 
745 67 
664 49 
895 74 
390 41 
624 91 
976 16 



429,327,013 25 



33,249,912 88 
6,240,095 86 
78,610 58 
5,371,280 15 
1,194,145 44 
1.255,681 32 

660,683 09 

250,000 00 

71,538 82 

175,000 00 

851,853 24 

427,013,772 22 



+ 17,816 34 

+250,000 00 
+2,045,424 69 



+2,313,241 03 



20 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



Schedule K — Concluded 

Capital Expenditures — concluded 
Public Works (Miscellaneous) — 
Department of Reconstruction and Supply — 

St. Malo Shops Property 

Miscellaneous Property 

Department of Public Works — 

Bare Point Breakwater 

Burlington Channel Improvements. 

Canadian Building, London, England 

Canadian Legation Building, Tokyo, Japan 

Canadian Legation Building and Site, Washington, D.C 

Cape Tormentine Harbour .' 

Esquimalt Graving Dock 

Georgian Bay to Montreal, Waterway Survey 

Government Buildings, Ottawa 

Halifax Elevator Site 

Halifax Harbour Improvements 

Kingston Graving Dock 

Land and Cable Telegraph Line 

Land for Post Office Site, Quebec 

Levis Graving Dock. 

Miscellaneous Wharves 

Montreal Harbour Improvements 

Ottawa — Expropriations of property between Sparks and 

Wellington Streets, east of Elgin Street 

Port Arthur and Fort William and River Kaministikwia — 

Improvements 

Port Colborne Harbour 

Quebec Harbour Improvements 

Rainy River Lock and Dam 

Sorel Harbour Improvements 

St. Andrews Rapids, including Red River Improvements 

Saint John Harbour Improvements 

Tiffin Harbour Improvements 

Toronto Harbour Improvements 

Toronto, New Dominion Building 

Upper St. Lawrence River — Channel Improvements 

Vancouver Harbour Improvements 

Victoria Harbour, British Columbia Improvements 

Victoria Harbour, Ontario, Improvements I 

Yukon Territory Works (Part) 

Department of TaansporJt— 

Civil Aviation — Airways and Airports 

Government Shipbuilding Programme 

Hopper Barge ( hesterfield 

Icebreaker and Service Vessels 

St. Lawrence River Improvements 

Tug Ote-n Eagle 

Yukon Territory Works (Part) 

National Harbours Board — 

Churchill, Port and Terminals 

Prescott Elevator 

Port Colborne Elevator 



Military Property and Stores — 

Department of National Defence — Army — 

Military Property and Stores 

Less — Fort Osborne Barracks, Winnipeg. 
St. Helen's Island, barracks site. . , 











Net Increase 


1D46 




1945 




or Decrease 
during 1945-46 


$ 


cts. 


$ 


cts. 


S cts, 



2,242,957 71 


2,242,957 71 




148 59 


148 59 




217,995 90 


217,995 90 




1,392,489 77 


1,392,489 77 




1,539,073 11 


1,539,073 11 




200,000 00 


200,000 09 




477,754 35 


477,754 35 




95,000 00 


95,000 00 




7,799,761 10 


7,799,761 10 




918,796 85 


918,796 85 




35,260,968 34 


35,260,968 34 




86,511 89 


86,511 89 




13,025,454 11 


13,025,454 11 




556,589 35 


556,589 35 




348,320 77 


348,320 77 




121,600 00 


121,600 00 




971,592 58 


971,592 58 




1,201,132 06 


1,201,132 06 




1,060,342 83 


1,060,342 83 




855,581 54 


855,581 54 




16,249,019 98 


16,249,019 98 




904,459 39 


904,459 39 




10,326,478 87 


10,326,478 87 




133 80 


133 80 




1,806,540 71 


1,806,540 71 




1,569,776 99 


1,569,776 99 




19,300,822 66 


19,300,822 66 




481,621 59 


481,621 59 




9,331,987 37 


9,331,987 37 




1,166,646 95 


1,166,646 95 




468,097 68 


468,097 68 




3,600.078 73 


3,600,078 73 




5,131,024 94 


5,131,024 94 




761,801 79 


761,801 79 




1,638,068 55 


1,638,068 55 




14,614,994 16 


13,. 370, 241 67 


+1,244,752 49 


53.325,520 64 


53,674,721 63 


-349,200 99 


233,941 30 


233,941 30 




760.698 87 


760,698 87 




86,546,342 34 


85,597,641 30 


+948,701 04 


91.071 49 


91,071 49 




283,323 55 


283,323 55 




12,818,819 66 


12.818,819 66 




4,707,440 23 


4,709,902 26 


-2,462 03 


2,356,217 60 


2,356,217 60 




316,847,000 69 


315,005,210 18 


+1,841,790 51 


12,699,263 02 


12,699,263 02 




- 62,947 27 


-62.947 27 




- 19,783 10 


-19,783 10 




12,616,532 65 


12,616,532 65 





Territorial Accounts — 
Department of Mines and Resources — 

Northwest Territories, Organization 1 , 460, 000 00 

Northwest Territories, Purchase 1,460,000 00 

Northwest Rebellion 826,077 87 

Dominion Lands Expenditure to March 31, 1911 10,425,395 92 

Less — Received from Dominion Lands —4,275,526 11 



9,895,947 68 



1,460,000 00 

1,460,000 00 

826,077 87 

10,425,395 92 

-4,275,526 11 

9,895,947 68 



1,008,901,211 95 1,004,768,615 21 



+4,132,596 74 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



21 











Net Increase 


1»46 




1945 




or Decrease 
during 1945-46 


S 


cts. 


$ 


cts. 


$ eta 



Schedule L 

Other Non-Active Assets — 
Non-Active Loans — Canadian National Steamships — 
Department of Transport — 
Canadian Government Merchant Marine, Limited. 
Canadian National (West Indies) Steamships, Ltd . 



Non-active Advances — National Harbours Board — 
Department of Transport — 

Chicoutimi 

Churchill 

Halifax 

Montreal-Jacques Cartier Bridge — 

Advances for payment of guaranteed interest. 

Quebec 

Saint John 

Three Rivers 

Three Rivers Harbour Debentures (old) 

Less — Sinking Funds 



Miscellaneous Non-active Accounts — 

Canadian Pacific Railway (old) 

Canadian National Railway Securities Trust Stock 

Canadian National Railway Stock 

Saskatchewan Seed Grain Loans Guarantee Act, 1936 

Seed Grain Loans Guarantee Act, 1937 

Loans and Advances — 
Railways and Steamships — 
Canadian Pacific Railway — 

Advances under Relief Acts 

Sundry Government Agencies — 
High Commissioner's Office Suspense — 

(External Affairs) 

Seed Grain and Relief (Department of Mines and Re- 
sources) 

Soldier and General Land Settlement Loans 

Other Governments — 
Italian Government — Wheat purchases, 1915 (Department 

of Trade and Commerce) 

Russian Government — Saddlery Purchases, 1915 (Depart- 
ment of National Defence — Army) 

M iscellaneous — 
Victoria Shipowners, Ltd. — Balance remaining after liquid- 
ation (Department of Transport) 

Investments — 

Department of Finance — 
Earl of Selkirk Mortgage on property in Township of 

Moulton 

Quebec Turnpike Trust Bond 

Department of Transport — ■ 

Grand Trunk Railway Preference Stock 

^^v Department of Veterans Affairs — 

^^B^ University Hospital, Edmonton, Alberta 

^^BlDefalcation and Deficiency Suspense Accounts — 
^^B Department of Finance — 

^^H Bonds, Interest and Notes Adjustment Account 

^^H Coupons — New York Loans 

I 

^H Schedule M 

Floating Debt — 
Matured Funded Debt Outstanding — 
Payable in Canada — 

Debenture Stock, 5 per cent, 1919 1,000 00 

Debenture Stock, 5§ per cent, 1921 200 00 

Dominion of Canada Savings Certificates 4, 175 00 

War Savings Certificates, 1917 8,855 00 

War Savings and Thrift Stamps, 1919 73,462 75 

Province of Canada 5 per cent Loan Debentures 400 00 



8,098,389 16 
5,059,960 94 


8,098,389 16 
5,059,960 94 

13,158,350 10 

3,838,060 26 

10,258 98 

12,501,934 28 




13,158,350 10 




3,838,060 26 

10,258 98 

12,502,603 65 


-F669 37 


6,398,181 00 

27,765,994 73 

17,055,791 31 

3,901,630 50 

81,760 97 

-2,308 41 


5,840,056 00 

27,765,994 73 

17,055,791 31 

3,900,763 71 

81,760 97 

-2,308 41 


-1-558,125 00 
-f 866 79 


71,551,972 99 


70,992,311 83 

62,791,435 25 
359,080,515 31 

18,000,000 00 
2,637,398 15 
7,136,051 09 


-1-559,661 16 


62,791,435 25 
381,711,556 78 

18,000,000 00 
2,637,398 15 
7,136,051 09 


+22,631,041 47 


1,447,222 71 


1,447,222 71 




2,043 17 


2,043 17 




193,592 51 
16,525,917 49 


239,028 21 
16,525,917 49 


-45.435 70 


702 52 


702 52 




55,571 82 


55,571 82 




621,987 05 


621,987 05 




13,900 00 
20,000 00 


13.900 00 
20,000 00 




121,739 65 


121,739 65 




100,000 00 


100,000 00 




16,793 52 
45,738 50 
11,208 45 


16,793 52 
45,738 50 
11,208 45 




491,452,858 66 


468.867,252 89 


-f-22,585.605 77 


576,163,181 75 


553.017,914 82 


-1-23,145.266 93 



1,000 00 

200 00 

4,190 00 

8,855 00 

73,675 50 

400 00 



-15 00 
-212 76 



22 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



Schedule M — continued 



Payable in New York — 

Loan of 1919-29, 5^ per cent 

Loan of 1922-52, 5 per cent (called). 

Loan of 1926-36, 4^ per cent 

Loan of 1935-45, 2^ per cent 

Loan of 1937-44, 2j per cent 

Loan of 1937-67, 3 per cent (called). 
Loan of 1938-68, 3 per cent (called). 
Loan of 1943-53, 3 per cent (called). 
Loan of 1943-58, 3 per cent (called). 



Stock and other obligations payable on demand — 

Compensation to Seigneurs 

Dominion Stock, Issue B, 3J per cent 

Eldorado Mining and Refining, Ltd. — 
Unpresented Capital Stock (Dept. of Reconstruction and 

Supply) 

Department of National Defence — Army — 
Foreign currency for armed forces — 

Belgian francs 

French francs 



1946 



cts. 



Floating Debt — Continued 
Matured Funded Debt Outstanding — concluded 
Payable in Canada^ — concluded 

Province of New Brunswick 6 per cent Loan Debentures 600 00 

Provincial Notes, Nova Scotia 39, 162 10 

Unpaid Warrants, Prince Edward Island 549 69 

War Loan, 1915-25, 5 per cent 4,600 00 

War Loan, 1916-31, 5 per cent 8,400 00 

Victory Loan, 1917-22, 5^ per cent 39,750 00 

Victory Loan, 1917-27, 5^ per cent 9,400 00 

Victory Loan, 1917-37, 5| per cent 50,000 00 

Victory Loan, 1918-23, 5i per cent 45,700 00 

Victory Loan, 1918-33, 5^ per cent 41, 100 00 

Victory Loan, 1919-24, 5^ per cent 23,500 00 

Victory Loan, 1919-34, 5^ per cent 143,450 00 

Renewal Loan, 1922-27, 5| per cent 3,600 00 

Renewal Loan, 1922-32, 5| per cent 11,400 00 

Refunding Loan, 1923-28, 5 per cent 1,000 00 

Refunding Loan, 1923-43, 5 per cent 813,900 00 

Refunding Loan, 1924-44, 4^ per cent 647, 100 00 

Refunding Loan, 1925-40, 4^ per cent 262, 600 00 

Refunding Loan, 1926-46, 4^ per cent 3,919,300 00 

Refunding Loan, 1933-39, 4 per cent 2, 500 00 

Refunding Loan, 1933-45, 4 per cent ; 428,600 00 

Refunding Loan, 1934-42, 3 per cent 44,500 00 

•Refunding Loan, 1934-49, 3^ per cent (called) 1,383,900 00 

Refunding Loan, 1937-44, 2^ per cent 14,000 00 

National Service Loan, 1931-36, 5 per cent 6, 700 00 

National Service Loan, 1931-41, 5 per cent 235, 500 00 

Loan of 1932-35, 4 per cent 2,000 00 

Loan of 1935-43, 2§ per cent 33,000 00 

Loan of 1938-44, 2 per cent 1,000 00 

Loan of 1940-45. 2 per cent 

Non-interest bearing certificates due June 15, 1945 257,200 14 

4i Year Notes, 1936-41, 1 per cent 3,000 00 

8,565,104 58 



Payable in Canada and New York — 

War Loan, 1917-37, 5 per cent 80,400 00 

Payable in London — 

Loan of 1884 (1909-34), 3i per cent 254 13 

3 per cent Loan due July 1, 1938 2,433 35 

Canadian Pacific Railway Land Grant Loan, 3§ per cent, due 

July 1. 1938 8,273 33 

Loan of 1930-50, 3^ per cent (called) 233, 113 35 

Loan of 1940-60, 4 per cent (called) , . . 853,928 97 

Sundry Loans and Debentures 2, 636 04 



1,100,639 17 



12,844,200 00 
22,590,343 75 



11,827 40 
3,700 00 



153,301 70 



131,102 04 
349,271 52 







Net Increase 


1945 




or Decrease 
during 1945-46 


$ 


cts. 


$ cts 



600 00 




39,162 10 




549 59 




4,600 00 




8,400 00 




40,300 00 


-550 00 


9,450 00 


-50 00 


52,050 00 


-2,050 00 


46,100 00 


-400 00 


45,200 00 


-4,100 00 


23,500 00 




148,000 00 


-4,550 00 


3,750 00 


-150 00 


11,450 00 


-50 00 


1,000 00 




1,082,700 00 


-268,800 00 


1,190,000 00 


-542,900 00 


267,100 00 


-4,500 00 




-1-3,919,300 OO 


3,500 00 


-1,000 00 


1,148,200 00 


-719,600 00 


65,000 00 


-20,500 00 


7,038,500 00 


5,654,600 00 


65,000 00 


-51.000 00 


6,700 00 . 




315,500 00 


-80,000 00 


2,000 00 




33,000 00 




9,000 00 


-8,000 00 


2,000 00 


-2,000 00 




+257.200 14 



3,000 00 



11,753,632 19 



127,400 00 



-3,188,527 61 



-47,000 00 



254 13 
2,433 35 


8,273 33 
234,086 68 
910,868 97 

2,636 04 



1,158,552 50 



2,200 00 2,200 00 

4,098,000 00 4,915,000 00 

12,000 00 12,000 00 

524,000 00 626,000 00 

98,000 00 106,000 00 

4,865,000 00 

2,099,000 00 

445,000 00 

701,000 00 



649,202 66 



5,661,200 00 
18,700,784 69 



11,827 40 
3,700 00 



403,301 70 



418,829 10 



-973 33 
-56,940 00 



-57,913 33 



-817,000 00 

-102,000 00 

-8,000 00 

+4,865,000 00 

+2,099,000 00 

+445,000 00 

+701,000 00 

+7,183,000 00 

+3,889,559 06 



-250.000 00 



+131,102 04 
+349,271 52 

+230,373 56 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



23 











Net Increase 


.946 




1945 




or Decrease 
during 1945-46 


$ 


cts. 


$ 


cts. 


$ Ct3 



Schedule M — concluded 

Floating Debt — Concluded 
Interest Due and Outstanding — 

Unpaid Interest — Domestic Loans 

Canada and New York Loans 

New York Loans 

London Loans 

Unpaid Dividends — Province of Prince Edward Island 

Nova Scotia 

New Brunswick 

Province of Canada 

British Columbia 

Dominion Stock 

Unpaid Warrants, Canada — former years 



Outstanding Cheques and Warrants — 

Current Account — Treasury Office 

Previous Years' Account — Treasury Office 

Imprest Account Cheques 

Less — Unclaimed registered interest (letter of credit) cheques 

adjustment account 

Department of Agriculture — 

Drought Area — cattle market service, outstanding warrants. 

Hog premiums, outstanding warrants 

Wheat acreage reduction payments, outstanding warrants. . . 

Department of National Defence — Army — 

Outstanding relief vouchers 

Department of Trade and Commerce — 

Outstanding wheat bonus certificates 



Post Office Department — 
Post Office (net liability for Money Orders, etc.). 



56,887,192 40 


26,815,476 64 


+30,071,715 76 


21,590 00 


30,115 00 


-8,525 00 


2,060,636 49 


1,926,116 84 


+134,519 65 


51,950 97 


51,788 91 


+ 162 06 


867 25 


867 25 




795 80 


795 80 




1,279 00 


1,279 00 




4,663 18 


4,663 18 




33 67 


33 67 




'3,717 33 


3,717 33 




49 36 


49 36 




59,032,775 45 


28,834,902 98 


+30,197,872 47 


93,984,773 59 


112,001,202 76 


-18,016,429 17 


383,503 37 


178,948 25 


+204,555 12 


6,342 87 


3,614 73 


+2,728 14 


-9 63 


-9 63 




24 41 


24 41 




183,502 49 


351,336 99 


-167,834 50 


2,440 91 


3,196 10 


-755 19 


1,148 00 


1,148 00 




7,7.76 63 


7,786 58 


-9 95 


94,569,502 64 


112,547,248 19 


-17,977,745 55 


5,552,650 60 


4,565,614 17 


+987,036 43 


182,394,475 10 


165,067,379 13 


+17,327,095 97 



Schedule N 

Deposit and Thust Accounts, MiscELLANEors — 
Department of Agriculture — 

Deposits for purchase of supplies- 
Sundry Governments 1,918,549 75 

Farnham House Laboratory 12,326 22 

Canadian Mutual Aid Board — 

Government of Belgium — Supplies 

National Clothing Collection 259,349 61 

United Kingdom Cash Receipts Account 

Department of External Affairs — 

Empress of Ireland Relief Fund 1,259 29 

Department of Finance — 

Companies in liquidation — 

Canadian Home Investment Company, Limited 4,878 80 

Montreal-Canada Fire Insurance Company 605 09 

Ontario Fire Insurance Company 12,458 65 

Dominion Trust Company 8,931 10 

Western Mutual Fire Insurance Company 516 97 

Western Canada Fire In.surance Company 443 00 

Great North Insurance Company 344 70 

York County Loan and Savings Company 35, 468 36 

Rimouski Fire Insurance Company 3,030 53 

Common School Funds— Ontario and Quebec 2,677,770 70 

Contractors' Securities — Cash (Sundry Departments) 2,882, 134 70 

Canadian National Railways — 

Equipment Issue, 1923 — Redemption Account 5,500 00 

Guaranteed Bond Issues — Outstanding Interest 106,262 50 

Defunct Banks — Balance to meet unclaimed deposits — 

Bank of Vancouver 8, 657 40 

Banque du Pcuple 6,349 82 

Banquc St. Hvacinthe 2,428 64 

Banque St. Jean 67 61 

Banque Ville-Marie 4,669 59 

Central Bank 2, 225 94 

Commercial Bank of Manitoba 328 36 

Ontario Bank 21,592 71 





+1,918,549 75 


11,880 33 


+445 89 


506,373 88 


-506,373 88 




+259,349 61 


26,111,356 45 


-26,111,356 45 




+1,259 29 


4,878 80 




605 09 




12,458 65 




8,931 10 




516 97 




443 00 




344 70 




35,468 36 




3,030 53 




2,677,770 70 




2,477,034 73 


+405,099 97 


5,500 00 




108,387 50 


-2,125 00 


8,657 40 




6,349 82 




2,428 64 




67 61 




4,669 59 




2,225 94 




328 36 




21,592 71 





24 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 











Net Increase 


1946 




1945 




or Decrease 
during 1945-46 


% 


cts. 


S 


cts. 


$ cts 



Schedule N— continued 

Deposit and Trust Accounts. Mt8cell.\neou8— continued 
Department of Finance — concluded 

Home Bank Creditors Relief Suspense 8, 619 71 

King George V Silver Jubilee Cancer Fund for Canada 489,000 00 

Minister of Finance Special Account 142,973,103 77 

Minister of Finance — Securities Custody Account (Contra) 1,025,000,000 00 

Unclaimed Dividends — Liquidations under the Bankruptcy . . 

Act 115,531 34 

William Scott Estate 8,027 07 

Department of Labour — 

Fair Wage Suspense '. 4, 290 14 

Department of Mines and Resources — 

Bay of Fundv Tidal Power Investigations 

Eskimo Family Allowances 23, 883 00 

Land Assurance Fund 20, 573 28 

Liquor Profits — Northwest Territories 419, 251 77 

Lake Minnewanka Project 267 20 

Public Administrator — Districts of Franklin and Keewatin, 

N. W.T 201 61 

Indian Family Allowances 289,741 41 

Indian Trust Funds 17,096,489 68 

Department of National Defence — Army Services — 

Canadian Army Benefit Fund 28, 792 51 

Less — Amount invested and held in bonds — 12, 000 00 

Canadian Internees Trust Account 105 82 

Estates— World War II 998,239 84 

Deferred Pay Balances 2,400,839 67 

Military Estates— No. 1 127,306 66 

National Rifle Association 

Strathcona Trust Fund 500,000 00 

Unclaimed Wages — Government Agencies: 2,815 10 

United Kingdom Prisoners of War Trust Account 11,500 24 

Department of National Defence — Naval Services — 

Auxiliary Services Special Account 3, 139 16 

British Admiralty — Widows, Orphans and Old Age Pensions. . 410 30 

Estates— World War II 68,394 54 

H.M.S. Dominion— Prize Fund 1,095 60 

Canadian Naval Officers— Prisoners of War 9,091 82 

Naval Service Special Construction Account 489 92 

Royal Canadian Naval College Trust Fund 1 , 552 23 

Royal Canadian Navy Benevolent Fund 

Unclaimed Wages — Government Agencies 3, 234 21 

Department of National Defence — Air Services — 

Canadian Prisoners of War — Pay deductions 88, 111 69 

Estates— World War II 879,895 57 

Deferred Pay Balances 288,762 93 

McKee Trophy Fund 1 ,055 00 

Less — Amount invested and held in bonds — 1 , 000 00 

R.A.F. Discharge Benefits 254,254 81 

Unclaimed Wages — Government Agencies 7,434 43 

Department of National Defence — General — 

Central Trust Fund of the Army, Navy and Air Force Canteens. 2, 228, 790 65 
Department of National Health and Welfare — 

National Physical Fitness Fund 178,920 43 

Department of Public Works — 

Burrard Dry Dock Pontoons— ^Replacement Fund 68,982 47 

Contractors' Securities — Held for Creditors 1,255 18 

Eraser River Bridge — Maintenance 203, 478 37 

National Gallery of Canada— Special 20, 660 23 

Less—Amount invested and held in bonds — 1 , 000 00 

Department of Reconstruction and Supply — 

Government of Belgium — Supplies 534, 357 77 

Government of the Netherlands — Supplies 25,788 46 

Government of India — Supplies 45, 235 88 

Government of Turkey— Supplies 3,306 77 

Government of United Kingdom — Ministry of Supply 

Government of the United States of America — 

War Supplies, Limited. 23,371,450 24 

National Research Council — 

Royalties and Patent Rights 232,939 45 

Less — Amount invested and held in bonds — 209, 500 00 

Special Fund 47,823 70 

Sir Frederick Banting Fund 967,054 20 

Trust Fund 164,603 83 

Sorel Industries Limited — Minister's Plant Depreciation 

Account. 

Unclaimed Wages — Government Agencies 7, 747 24 



8,654 15 

489,000 00 

100,391,740 72 

755,200,000 00 

112,736 88 
7,720 85 

4,453 67 

15,000 00 

19,82854 

339,096 55 
332 37 

197 85 

"iei 637^651 37 

28,282 51 

-12,000 00 

93 82 

•971,334 66 

17,905,644 54 

124,184 99 

287 20 

500,000 00 

1,540 99 



796 69 

58,666 20 

3 55 

8,128 64 

71,279 01 

2,537 15 

15,213 86 



455,299 57 

798,904 68 

3.356,340 07 

1,201 90 

—1,000 00 



1,595,793 01 
206,994 73 

64,629 32 

7,970 15 

132,067 86 

18,850 65 
-1,000 00 



57,706 83 

24,798 95 

3,352 44 

5,044,036 32 



194,071 07 

-162,000 00 

65,941 41 

745,202 66 

429,612 79 

9,455,010 21 



-34 44 

+42,581,363 05 
+269,800,000 00 

+2,794 46 
+306 22 

-163 53 

-15,000 00 

+23,883 00 

+744 74 

+80, 155 22 

-65 17 

+3 76 
+289,741 41 
+458,838 31 

+510 00 

+ 12 00 

+26,905 18 

-15,504,804 87 

+3,121 67 

-287 20 

+2,815 10 
+9,959 25 

+3,139 16 

-386 39 

+9,728 34 

+1,092 05 

+963 18 

-70,789 09 

-984 92 

-15,213 86 

+3,234 21 

-367, 187 88 

+80,990 89 

-3,067,577 14 

-146 90 

+254,254 81 
+7,434 43 

+632,997 64 

-28,074 30 

+4,353 15 

-6,714 97 

+71,410 51 

+ 1,809 58 



+534,357 77 

-31,918 37 

+20,436 93 

-45 67 

-5,044,036 32 

+23,371,450 24 

+38,868 38 

-47,500 00 

-18,117 71 

+221,851 54 

-265,008 96 

-9,455,010 21 
+7,747 24 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



Schedule N— concluded 

Deposit and Trust Accounts, Miscellaneous — concluded 
Royal Canadian Mounted Police — 
Benefit Fund 

Less — Amount invested and held in bonds 

Secretary of State — 

Internment Operations Fund 

Maple Investments, Ltd 

Prisoners of War — Funds 

Department of Trade and Commerce — 

Board of Grain Commissioners — Grain overages 

Belgian Supply Mission _ 

Chinese Government Supply Mission 

Czechoslovakian Government 

Federation of Iceland Co-operative Societies 

French Supply Mission 

Government of Denmark 

Government of India Supply Mission 

Government of South Africa Supply Mission 

Netherlands Purchasing Commission 

Netherlands Government Food Purchasing Bureau 

Netherlands East Indies 

Norwegian Shipping and Trade Mission 

United Kingdom Payments Office 

UNRRA— Free Funds 

UNRRA— Special Funds 

Department of Transport — 

Canadian Broadcasting Corporation Funds 

Intercolonial and P.E.I. Railway — Employees' Provident 

Fund 

Dominion Shipbuilding and Repair Co. Ltd. (in liquidation). 

Merchant Seamen Canteen Fund 

National Harbours Board — 

Special Account No. 1 

Special Account No. 2 

Special Account No. 3 

Sydney Pilotage District — Undivided Surplus Account 

Unclaimed Moneys due Canadian seamen 

Less — Amount invested and held in bonds — 

Unclaimed Wages — Government Agencies 

U.S. Governmciit, Mackenzie River Route Equipment 

Webster Trophy — Special Fund 

Les.s — Amount invested and held in bonds 

Department of Veterans Affairs — 
!, Canadian Pension Commission — 

Florence Martineau (R.C.A.F.) Fund 

Regimental Fund, 230th Forestry Battalion 

W. A. Black Benefit Fund 

War Special Assistance Fund 

Detention Allowances Fund — Canadian seamen 

Pensions Administration Trust Fund 

War Service Gratuity Fund 

War Service Grants Act 1944 — Deferred Payments 



1946 



cts. 



100,213 62 
-40,900 00 

22,251 48 
2,500 00 
5,981 28 



12,284 76 

1,064 70 

39,041 44 

1,947 14 



4,295 00 

1 , 150 49 

19,147 61 

17,982 47 

94,848 73 

1,985,428 16 

101,646 15 

979,622 30 

1,329,152,427 26 



1945 
S 



cts. 



80,047 60 
-40,900 00 

22,251 48 
2,500 00 
5,981 28 



12,055 72 10,017 62 

1,729,468 36 74 75 

135,000 00 

499,430 53 

55,804 38 

3,818 64 4,384,129 43 

5,995 88 

4,452,834 28 176,808 03 

2,406,473 60 4.37,145 04 

2,089 05 295,140 75 

2,569 73 28,060 58 

162,807 92 

2,402,240 29 

173,191 65 600,473 16 

34,377,698 44 

49,149,757 84 



55,452 62 

7,352 52 
39,041 44 



1,474,670 16 1,373,380 17 

4,593 72 14,876 66 

355,240 75 404,841 06 

1.37 98 137 98 

6,520 01 10,175 71 

-100 00 

6,506 43 

404,530 13 

239 50 233 50 

-200 00 -200 00 



4,295 00 

1,150 49 

21,256 00 

15,609 07 

379,017 93 

1,561,970 73 

102,538 01 

472,899 95 



2S 



Net Increase 
or Decrease 
during 1945-46 
$ cts. 



-f 20, 166 02 



+2, 

+1,729, 

+135, 

+499, 

+55, 

-4,380, 

+5, 

+4,276, 

+ 1,969, 

-293, 

-25, 

+ 162, 

+2,402, 

-427, 



038 10 
393 61 
000 00 
430 53 
804 38 
310 79 
995 88 
026 25 
328 56 
051 70 
490 85 
807 92 
240 29 
281 51 



+34,377,698 44 
+49,149,757 84 

-43,167 86 

-6,287 82 

+1,947 14 

+101,289 99 
-10,282 94 
-49,600 31 

-3,655 70 

—100 00 

+6,506 43 

+404,530 13 

+6 00 



-2,108 39 

+2,. 373 40 

-284,169 20 

+423,457 43 

-891 86 

+506,722 35 



957,873,250 80 +371,279,176 46 



Schedule O 

Insurance, Pension and Guaranty Accounts — 
Insurance and Guaranty Funds — 
Department of Finance- 
Insurance Fund— Civil Service 19,014,297 55 18,019,71173 +994,585 82 

Government Officers' Guarantee Fund 454,470 60 372,999 17 +81,471 43 

War Damage Insurance Special Account— General 7,473,340 68 7,500,038 83 -26,698 15 

War Damage Insurance Special Accoimt — Government 

Buildings ._ 3,227,781 12 3,227,781 12 

War Damage Insurance Special Account — Board of Grain 

Commissioners 1,494,628 01 1,494,662 10 -34 09 

Department of Labour — 

Unemployment In.surance Fund 317,993,491 86 268, 122,823 .58 +49,870,668 28 

Less — Investment in bonds and accrued interest — (Depart- 
ment of Labour, Part II) -309,405,564 19 -262,020,007 18 -47,385,557 01 

Department of Transport — 
Employees Compensation Clearing Account — 

Defence Projects— Reconstruction and Supply 9, 166, 672 77 9, 170, 675 80 - 14, 003 03 

Employees Compensation Clearing Account— 

Defence Projects— Transport 87,667 22 129,077 91 -41,410 69 



26 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



Schedule O — concluded 

Insurance, Pension and Guaranty Accounts — concluded 
Insurance and Guaranty Funds — concluded 
Department of Veterans' Affairs — 

Insurance Fund — Returned Soldiers 

Veterans Insurance Account 

Veterans Land Act Fire Insurance Fund 











Net Increase 


1946 




1945 




or Decrease 
during 1945-46 


$ 


cts. 


% 


cts. 


$ cts. 



23,354,692 77 

283,681 61 

82,792 15 

73,217,952 15 



22,762,078 47 

56^389 45 

68,836,230 98 



+592,614 30 

+283,681 61 

+26,402 70 

+4,381,721 17 



Schedule P 

Insurance, Pension and Guaranty Accounts — 
Pension and Retirement Funds — 
Department of Finance — 

Superannuation Account 

Retirement Fund — Civil Service 

Royal Canadian Mounted Police — 

Dependents' Pension Fund 

Department of Transport — 
Pilots' Pension Funds — 

Halifax 

Less — Amount invested and held in bonds (Appendix 

No. 5) 

Sydney 

Less — Amount invested and held in bonds (Appendix 

No. 6) 

Saint John 

Less — Amount invested and held in bonds (Appendix 

No. 7) 

Montreal 

Less — Amount invested and held in bonds (Appendix 

No. 8) 

British Columbia 

Less — Amount invested and held in bonds (Appendix 

No. 9) 

National Harbours Board — Pension Fund 



85,444,365 30 
10,306,656 35 

454,318 64 



167,825 89 



79,147,228 02 
13,922,605 99 

407, 178 87 



192,651 28 



+6,297.137 28 
-3,615,949 64 

+47,139 77 



-24,825 39 



-164,500 00 
150,755 87 


-187,000 00 
147,978 48 


+22,500 00 
+2,777 39 


-149,000 00 
111,795 81 


-143,000 00 
107,014 57 


-6,000 00 
+4,781 24 


-105,000 00 
295,317 13 


-84,500 00 
281,896 63 


-20,500 00 
+13,420 50 


-283,000 00 
165,774 54 


-275,000 00 
153,363 62 


-8,000 00 
+ 12,410 92 


-151,000 00 
1,038,620 33 


-146,000 00 
573,646 03 


-5,000 00 
+464,974 30 


97,282,929 86 


94,098,063 49 


+3,184,866 37 



Schedule Q 

Deferred Credits — 
Department of Finance — 

Ernest Davis Estate — Suspense 6,039 81 

Interest Special Account — Interest accrued — 

Seventh Victory Loan, 1944 

Ninth Victory Loan, 1945 227, 198 60 

Department of Labour — 
Japanese Division (formerly British Columbia Security Com- 
mission) 14,077 00 

Department of Mines and Resources- 
Distressed Canadian Nationals outside of Canada 105,777 39 

Department of National Defence — 

Militia Pensions — Air Services 

Department of National Revenue — Suspense 13, 184 49 

Royal Canadian Mounted Police — 

Provincial Pensions Fund 118,771 08 

General — 
Income Tax Deductions Suspense — 

Central Pay Office — Sundry Departments 89, 655 80 

Unemployment Insurance Deductions Suspense — 

Central Pay Office— Sundry Departments 5,331 20 

Instalment Purchases of Victory Bonds — 
Public Service — 

Second Victory Loan, 1942 32,746 06 

Third Victory Loan, 1942 17,384 54 

Fourth Victory Loan, 1943 59,718 34 

Fifth Victory Loan, 1943 53,693 22 

Sixth Victory Loan, 1944 16,037 81 

Seventh Victorv Loan, 1944 22,699 19 

Eighth Victory Loan, 1945 386,881 89 

Ninth Victory Loan, 1945 18, 938,991 18 

Pay-list deductions for income tax, purchase of Victory Bonds, 

Agriculture 20,778 35 

Federal District Commission 97 25 

Central Pay Office— Sundry Departments 88, 241 50 

Fisheries 65 00 



3,670 31 
374,573 92 



15,500 00 

35,955 42 

232,270 33 
18,512 01 

152,617 40 

83,453 52 
2,528 94 



32,856 11 
19,630 81 
65,998 05 
82,684 75 
60,901 48 
2,683,534 94 



17,888 45 
131 25 

50,939 40 
157 00 



+2,369 50 

-374,573 92 
+227,198 60 



-1,423 00 

+69,821 97 

-232,270 33 
-5,327 52 

-33,846 32 

+6,202 28 
+2,802 26 



-110 05 

-2,246 27 

-6,279 71 

-28,991 53 

-44,863 67 

-2,660,835 75 

+386,881 89 

+ 18,938,991 18 



+2,887 90 

—34 00 

+37,. 302 10 

-92 00 



i 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



27 











Net Increase 


.946 




1945 




or Decrease 
during 1945-46 


$ 


cts. 


$ 


cts. 


$ cts. 



Schedule Q— concluded 

Deferred Credits — concluded 
General — concluded 
Pay-list deductions for income tax, purchase of Victory Bonds 
etc.— concluded 

House of Commons 

Labour 

Library of Parliament 

Senate 

Reconstruction and Supply 

National Defence — Army, Navy and Air 

National War Services 

Veterans Affairs 

Post Office. 

Public Printing and Stationery 

Royal Canadian Mounted Police 

Transport 



Schedule R 

Sundry Suspense Accounts — 
Agriculture — 

Unclaimed cheques 8, 215 16 

Civil Service Commission 2 00 

External Affairs — 

Suspense Account 6, 701 67 

Finance — 

Briton Medical and General Life Association Funds 281 06 

Cash Suspense — Unallocated Funds 114,241 10 

George Mayo Estate (War Donation) 12, 100 00 

George H. Keeler Estate 525 00 

Government of the Unit«d Kingdom General Settlement 

Account 4, 185, 519 69 

Matured bonds and interest unclaimed 81,456 80 

National Housing Act Suspense 

Victory Loans, 1917-18-19— at credit of subscribers in arrears. . 207,422 70 

Victory Loans, 1917-18-19 — Canvassers' Suspense Account 1,620 83 

Victory Loan subscriptions at credit of subscribers in arrears — 

Victory Loan, 1941 4, 287 88 

2nd Victory Loan, 1942 8,933 91 

3rd Victory Loan, 1942 4,397 33 

4th Victory Loan, 1943 5,099 64 

5th Victory Loan, 1943 3,682 37 

6th Victory Loan, 1944 2, 177 32 

7th Victory Loan, 1944 2,406 64 

8th Victory Loan, 1945 1,397 35 

Unclaimed Award — Exchequer Court of Canada, British 

ColumV)ia Admiralty District 1,831 17 

Unclaimed cheques 43,949 24 

Unclaimed Government drafts 96 39 

Unclaimed War Savings Certificates and Stamps 128,728 56 

Wartime Prices and Trade Board 1 14 49 

Fisheries — 

Unclaimed cheques 2, 132 67 

Justice — 

Unclaimed cheques 150 00 

Labour — 

Unclaimed cheques 34,883 78 

Mines and Resources — 

Immigration Guarantee and Special Funds 521, 116 88 

Mines and Geology Suspense 10,910 68. 

Unclaimed cheques 743 19 

National Defence — Army — 

Allied Military Note.s — Belgian Francs 

Dutch Guilders 

French Francs 

German Marks 63, 159 87 

Italian Lire 11,485,012 54 

Government of Belgium Settlement Suspense 6,395,325 00 

Relief allowances suspense 7,902 90 

Suspense Account 104, 195 70 

Unclaimed cheques 67, 343 48 

Unclaimed Government drafts 2, 738 03 

Victory Loan subscribers in arrears 214 33 



47 00 


57 00 


-10 00 


2,942 94 


7,443 38 


-4,500 44 


32 00 


16 00 


+ 16 00 


13 00 


25 00 


-12 00 


1,197 25 


34,416 67 


-33,219 42 


5,113.207 59 


22,387,890 48 


—17,274,682 89 


16 00 


394 00 


-378 00 


9,442 42 


9,061 10 


+381 32 


2,975 62 


3,646 58 


-670 96 


38 18 


63 00 


-24 82 


877 00 


977 00 


-100 00 


565 00 


751 50 


-186 50 


25,348,721 70 


26,378,545 80 


-1,029,824 10 



7,956 60 



10,278 34 

281 06 

2,128,727 63 

11,000 00 

275 00 



85,283 80 

915 00 

207,482 70 

1,620 83 

4,336 99 
8,602 12 
4,335 16 
4,878 65 
3,394 46 
1,795 30 
10 00 



1,831 17 

43,803 56 

85 49 

98,533 93 

3 00 

1,863 22 

150 00 

21,998 40 

435,323 68 

557 92 

7,616,040 18 

507,407 82 

6,872 63 

1,430,427 82 

13,607,097 49 

7,905 10 

3,864,764 35 

38,547 72 

2,330 86 

125 68 



+258 56 
+2 00 

-3,576 67 



-2,014,486 53 

+1,100 00 

+250 00 

+4,185,519 69 

-3,827 00 

-915 00 

-60 00 



-49 11 

+331 79 

+62 17 

+220 99 

+287 91 

+382 02 

+2,396 64 

+1,397 35 



+145 68 

+ 10 90 

+30, 194 63 

+ 111 49 

+269 45 



+ 12,885 38 

, +85,793 20 

+ 10.910 68 

+ 185 27 

-7,616,040 18 

-507,407 82 

-6,872 63 

-1,367,267 95 

-2,122,084 95 

+6,395,325 00 

-2 20 

-3.760,568 65 

+28,795 78 

+407 17 

+88 65 



28 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 











Net Increase 


946 




1945 




or Decrease 
during 1945-46 


$ 


cts. 


$ 


cts. 


$ cts 



Schedule R— concluded 

SaNDRY Suspense Accounts — concluded 

National Defence — Navy — 

Naval Service Headquarters Canteen 4, 178 34 

Suspense Account 4, 682 91 

Unclaimed cheques 5,913 57 

Unclaimed Government drafts 11 18 

Victory Loan subscribers in arrears 1 , 580 30 

National Defence — Air — 

Suspense Account 17,487 65 

Unclaimed cheques 6,672 73 

Unclaimed Government drafts 44 28 

Victory Loan subscribers in arrears 523 64 

National Revenue — 

Income Tax Appeals — Security deposits 66,001 00 

Unclaimed cheques— Income Tax 363,686 14 

Canadian Broadcasting Corporation 13 00 

National Health and Welfare — 
Unclaimed cheques 8 08 

National War Services — 
Unclaimed cheques 9 00 

Post Office- 
Unclaimed cheques 192 28 

Privy Council — 

Unclaimed cheques— Federal District Commission 68 60 

Public Printing and Stationery — 
Unclaimed cheques , 25 50 

Public Works — 
Unclaimed cheques 7,831 36 

Royal Canadian Mounted Police — 
Unclaimed cheques 37 38 

Reconstruction and Supply — 

Crown Companies Suspense 11, 688, 595 39 

Government of the Netherlands Settlement Suspense 4,400,000 00 

Inventory Appreciation Account — Polymer Sales and Service 

Ltd., formerly Fairmont Co. Ltd. (Contra) 

Suspense Account ,' 19,543,531 01 

Unclaimed cheques 1 , 963 65 

Victory Loan subscribers in arrears 37 80 

Secretary of State — 
Unclaimed cheques 109 55 

Trade and Commerce — 
Suspense Account 

Transport — 
Canadian Government Merchant Marine — 

War Operations Suspense 6, 785, 763 73 

Canadian Government Trans-Atlantic Air Service 

Radio Message Tolls ^ 7,465 76 

Suspense Account 16,437 71 

Unclaimed cheques 47,832 72 

Veterans Affairs — 

Unclaimed cheques 177 27 



66,491,898 88 



6,360 26 
734 30 

3,154 25 

11 18 

652 52 

534,016 28 

4,732 76 

44 28 

490 97 

60,800 50 

148,796 35 

13 00 

1,111 34 

6 00 

417 83 

68 60 

25 50 

7,724 37 

37 38 



1,802,484 74 

40,063,237 19 

1,084 86 

63 00 

104 55 

1,255,878 69 



5,809,759 88 

1,375,972 96 

5,277 14 

37,690 51 

46,600 58 

4 14 



Schedule S 

Province Debt Accounts — 
Finance — 

British Columbia 583,021 40 583,021 40 

Manitoba 3,578,941 20 3,578,941 20 

New Brunswick 529,299 39 529,299 39 

Nova Scotia 1,055,411 69 1,055,411 69 

Ontario 2,848,289 52 2,848,289 52 

Prince Edward Island 775,791 83 775,791 83 

Quebec 2, 549, 213 61 2, 549, 213 61 

11.919,968 64 11,919,968 64 



-2,181 92 
+3,948 61 
+2,759 32 

+927 78 

-516,528 61 
+ 1,939 97 

+32 67 

+5,200 50 
+214,889 79 



-1,103 26 

+3 00 

-225 55 



+106 99 



+11,688,595 39 
+4,400,000 00 

-1,802,484 74 

-20,519,706 18 

+878 79 

-25 20 

+5 00 

-1,255 878 69 



+976,003 85 

-1,375,972 96 

+2, 188 62 

-21,252 80 

+ 1,232 14 

+ 173 13 



81,334,199 55 -14,842,300 67 



Less — Province of Nova Scotia Suspense Account 

Province of Prince Edward Island Land Account. 
Province of Quebec Debt Account 



40, 139 91 

782,402 33 

1,473,609 63 

2,296,151 87 



40,139 91 

782,402 33 

1,473,609 63 

2,296,151 87 



PUBLIC ACCOUNTS: PART I 



29 



SCHEDULES TO BALANCE SHEET— Continued 



1946 



1945 



cts. 



cts. 



Net Increase 
or Decrease 
during 1945-46 
S cts. 



Schedule T 

Funded Debt Unmatured — 
Payable in Canada — 

Debenture Stock, 4 per cent School Lands — 

Province of Manitoba •. 

Province of Saskatchewan 

Province of Alberta 

Refunding Loan, 1926-46, 4^ per cent 

Refunding Loan, 1937-51, Sj per cent 

Conversion Loan, 1931-56, 4j per cent 

Conversion Loan, 1931-57, 4? per cent 

Conversion Loan, 1931-58, 4§ per cent 

Conversion Loan, 1931-59, 4| per cent 

Conversion Loan, 1937-49, 3i per cent 

Loan of 1932-52, 4 per cent 

Loan of 1935-55, 3 per cent, dated June 1st 

Loan of 1935-55, 3 per cent, dated Nov. 15th 

Loan of 1936-66, 3j per cent 

Loan of 1938-58, 3 per cent 

Loan of 1939-58, 3 per cent 

3 per cent Perpetuals 1936 

First War Loan, 1940-1948-52, 3i per cent 

Second War Loan, 1940-52, 3 per cent 

Victory Loan, 1941-46, 2 per cent 

Victory Loan, 1941-51, 3 per cent 

Second Victory Loan, 1942^8, 2j per cent 

Second Victory Loan, 1942-54, 3 per cent 

Third Victory Loan, 1942-46, If per cent 

Third Victory Loan, 1942-56, 3 per cent 

Fourth Victory Loan, 1943-46, If per cent 

Fourth Victory Loan, 1943-57, 3 per cent 1, 

Fifth Victory Loan, 1943-47, If per cent 

Fifth Victory Loan, 1943-59, 3 per cent 1, 

Sixth Victory Loan, 1944-48, If per cent 

Sixth Victory Loan, 1944-60, 3 per cent 1, 

Seventh Victory Loan, 1944-48, If per cent 

Seventh Victory Loan, 1944-62, 3 per cent 1, 

Eighth Victory Loan, 1945-49, If per cent 

Eighth Victory Loan, 1945-63, 3 per cent 1 , 

Ninth Victory Loan, 1945-50, If per cent 

Ninth Victory Loan, 1945-66, 3 per cent 1 , 

War Savings Certificates, 1940 

War Savings Stamps, 1940 

Non-interest Bearing Certificates 

Treasury Bills, various discount rates 

Deposit Certificates, various rates 

Two Year Notes, 1943-45, li per cent 

One Year Note, 1944-45, 1 per cent 

Two Year Notes, 1944-46, If per cent 

One Year Notes, 1945-46, 1 per cent 

Six Months Notes, due Sept. 1, 1945, 0-75 per cent 

Six Months Notes, due April 16, 1945, 0-75 per cent 

Six Months Treasury Notes, due Sept. 1, 1946, 0-625 per cent. . . 



5,919,862 65 

17,809,039 00 

9,564,569 20 



60,000, 

43,125, 

37,523, 

276,687, 

289,693, 

33,500, 

56,191, 

40,000, 

55,000, 

54,703, 

49,200, 

39,000, 

55,000, 

250,750, 

324,945, 

193,286, 

649,969, 

269,879, 

676,355, 

144,253, 

855,607, 

197,455, 

111,261, 

373,259, 

197,324, 

239,713, 

165,300, 

344,267, 

315,639, 

267,800, 

295,819, 

335,690, 

689,021, 

273,760, 

5.304, 

6,018, 

450,000, 

740,000, 



000 00 
700 00 
200 00 
600 00 
300 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 
700 00 
000 00 
592 50 
000 00 

489 00 
000 00 
410 50 
000 00 
650 00 
000 00 
750 00 
000 00 
350 00 
000 00 
200 00 
000 00 
350 00 
000 00 
200 00 
075 80 
569 50 

490 75 
000 00 
000 00 



100,000,000 00 
250,000,000 00 



256,000,000 00 



5,919,862 65 

17,809,039 00 

9 564 569 20 

45!000i000 00 -45,000,000 00 

60,000,000 00 

43,125,700 00 

37,523,200 00 

276,687,600 00 

289,693,300 00 

33,500,000 00 

56,191,000 00 

40,000,000 00 

55,000,000 00 

54,703,000 00 

49,200,000 00 

39,000,000 00 

55,000,000 00 

250,750,000 00 

324,945,700 00 

193,286,000 00 

649,969,592 50 

269,879,000 00 

676,355,489 00 

144,253,000 00 

855,607,410 50 

197,455,000 00 

1,111,261,650 00 

373,259,000 00 

1,197,324,750 00 

239,713,000 00 

1,165,300,350 00 

344,267,000 00 

1,315,639 200 00 

+267,800,000 00 

+1,295,819,350 00 

+335,690,000 00 

+1,689,021,200 00 

261,696,507 09 +12,063,568 71 

7,294,936 75 -1,990,367 25 

12,252,202 77 -6,233,712 02 

380,000,000 00 +70,000,000 00 

1,000,000,000 00 -260,000,000 00 

450,000,000 00 -450,000,000 00 

250,000,000 00 -250,000,000 00 

100,000,000 00 

+250,000,000 00 

154,000,000 00 -154,000,000 00 

102,000,000 00 -102,000,000 00 

+256,000,000 00 



Refundable portion of personal income tax and excess profits 
tax (estimated) 



16,101,597,098 90 
515,736,835 92 



13,194,427,059 46 +2,907,170,039 44 
444,270,982 59 +71,465,853 33 



16,617,333,934 82 13,638,698,042 05 +2,978,635,892 77 



Payable in London — 
Loan of 1897, 2J per cent, due Oct. 1, 1947 (vested). 

Loan of 1950-55, 3i per cent (vested) 

Loan of 1953-58, 4 per cent (vested) , 

Loan of 1958-63, 3i per cent (vested) 



Payable in New York- 
Loan of 1930-60, 4 per cent 

Loan of 1936-61, 3J per cent 

Loan of 1943-48, 2i per cent 

Loan of 1937-67, 3 per cent (called Jan. 15, 1946). . 
Loan of 1938-68, 3 per cent (called Nov. 15, 1945). 
Loan of 1943-53, 3 per cent (called Jan. 16, 1946). . 
Loan of 1943-58, 3 per cent (calleH .Tan. 16, 1946).. 



103,084 94 
4,836,418 74 
3,260,844 50 
3,643,482 41 

11,843,830 59 



100,000,000 00 
48,000,000 00 
30,000,000 00 



178,000,000 00 



103,084 94 

4,958,401 84 

3,345,182 58 

3,658,863 50 

12,065,532 86 



100,000,000 00 
48,000,000 00 
30,000.000 00 
55,000,000 00 
40,000,000 00 
30,000.000 00 
30,000,000 00 



-121,983 10 
-84,338 08 
-15,381 09 

-221,702 27 



-55,000,000 00 
-40,000,000 00 
-30,000.000 00 
-30,000,000 00 



333,000,000 00 -155,000,000 00 



16,807.177,765 41 13,983,763,574 91 +2,823,414,190 50 



30 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Continued 



Amount of 
Guarantee 
Authorized 



Amount Outstanding 
as at March 31, 1946 



Held by the 
Public 



Held by the 

Canadian 

National Railways 

Securities Trust 



Schedule "V" 

Contingent Liabilities — 
Railway Securities Guaranteed as to principal and interest — 

1. Canadian Northern Ry. Co., 3 per cent deb. stock due 1953, 

£1,923,387/0/0 

2. Canadian Northern Ry. Co., 3i per cent deb. stock due 1958, 

£1,622,586/19/9 

3. Canadian Northern Ontario Ry. Co., 3f per cent deb. stock 

due 1961, £7,350,000/0/0 

4. Canadian Northern Alberta Ry. Co., 3i per cent deb. stock 

due 1960, £647,260/5/6 

5. Grand Trunk Pacific Ry. Co., 3 per cent bonds due 1962, 

£14,000,000/0/0 

6. Canadian Northern Alberta Ry. Co., 3| per cent deb. stock 

due 1962, £733,561/12/10 

7. Grand Trunk Pacific Ry. Co., 4 per cent bonds due 1962, 

£3,280.000/0/0 

8. Canadian Northern Ry. Co., 6i per cent bonds due 1946 

9. Canadian National Ry. Co., 5 per cent bonds due 1954 

10. Canadian National Ry. Co., 4\ per cent gold bonds due 1957 

11. Canadian National Ry. Co., 5 per cent gold bonds due October 

1, 1969 

12. Canadian National Ry. Co., 5 per cent gold bonds due 1970. . 

13. Canadian National Ry. Co., 4t per cent gold bonds due 1955. 

14. Canadian National Ry. Co., 4| per cent gold bonds due 1956. 
Canadian National Ry. Co., 4j per cent gold bonds due 1951. 

Canadian National Ry. Co., 3 per cent bonds due 1953 

Canadian National Ry. Co., 3 per cent bonds due 1952 

Canadian National Ry. Co., 3 per cent bonds due 1959 



15. 
16. 
17. 
18. 



Railway Securities Guaranteed as to interest only — 
19. Grand Trunk Ry. Acquisition Guarantees — 

Grand Trunk 5 per cent perp. deb. stock £4,270,375/0/0. 
Great Western 5 per cent perp. deb. stock £2,723,080/0/0 
Grand Trunk 4 per cent perp. deb. stock £24,624,455/0/0. 
Northern Ry. Co. of Canada 4 per cent perp. deb. stock, 
£308,215/0/0 



Other Securities Guaranteed as to principal and interest — 

20. Harbour Commissioners of Montreal, Jacques Cartier Bridge 

5 per cent bonds due 1969 

21. Canadian National (West Indies) Steamships Ltd., 5 per cent 

bonds due 1955 

22. Saint John Harbour Commissioners — 

(a) Bonded indebtedness of the City of Saint John 
assumed by Commission 

(b) Debentures of the Commission issued to City of Saint 
John — 5 per cent due August 1, 1952 

23. New Westminster Harbour Commissioners 4J per cent deb 

due 1948 



Other Guarantees — 
24.. Bank Advances, re Province of Manitoba Savings Office. . 
25 Province of Manitoba Treasury Bill 

26. Deposits maintained by the Chartered banks in Bank of 

Canada 

27. Loans made by approved lending institutions under National 

Housing Act 

28. Loans made by approved lending institutions under The 

Home Improvement Loans Guarantee Act 

29. Loans made by approved lending institutions under the Home 

Extension Plan. 



9,359,996 72 

7,896,590 00 
35,770 000 00 

3,150,000 00 
68,040,000 00 

3,569,999 98 

15,940,800 00 
25,000,000 00 
50,000,000 00 
65,000,000 00 



cts. 



1,162,768 33 

5,636,508 16 

3,610,073 88 

551,505 27 

26,465,1.30 00 



cts. 



7,999,074 00 
23,752,000 00 
50,000,000 00 
64,136,000 00 



1,540,003 13 

33,048,000 00 
3,569,996 86 
7,499,952 00 



60,000, 
18,000, 
50,000, 
70,000, 
50,000, 
25,000, 
20,000, 
35,000, 



000 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 



57,728, 
17,338, 
48,496, 
67,368, 
48,022, 
25,000, 
20,000, 
35,000, 



500 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 
000 00 



611,727,386 70 



502,265,559 64 



45,657,951 99 



20,782,491 67 

13,252,322 67 

119,839,014 33 

1,499,979 67 



1,457,441 93 

861,059 33 

6,012,041 53 

27,457 73 



155,373,808 34 



8,358,000 52 



19,500,000 00 
10,000,000 00 

1,467,164 96 
667,953 04 
700,000 00 



19,000,000 00 
9,400,000 00 

590,229 31 
667,953 04 
700,000 00 



32,335,118 00 



30,358,182 35 



(») 12,442,400 00 
3,500,000 00 

Unstated 

Unstated 

0) 7,500,000 00 

300,000 00 



4,908,078 23 
3,500,000 00 

518,135,598 79 

Indeterminate 

98,667 43 

16,385 70 



PUBLIC ACCOUNTS: PART I 
SCHEDULES TO BALANCE SHEET— Concluded 



31 



Amount of 
Guarantee 
Authorized 



Amount Outstanding 
as at March 31, 1946 



Held by the 
PubHc 



Schedule "V" — concluded 

Contingent Liabilities — Concluded 
Other Guarantees — Concluded 

30. Bank Advances, re Canadian Wheat Board 

31. Bank Advances, re Government War Contracts — 

Dept. of Reconstruction and Supply 

32. Bank Overdrafts, re Government War Contracts — 

Dept. of Reconstruction and Supply (Closed out rnonthly) 

33. Guarantee under Dominion-Provincial Taxation Agreements 

of Provincial receipts from gasoline taxes at amounts 
received in fiscal years ending nearest Dec. 31, 1940... 

34. Bank Advances, re coal, coke or briquette purchases — 

Commodity Prices Stabilization Corporation 

35. Bank Advances, re production of logs or lumber — 

Commodity Prices Stabilization Corporation 

36. Guarantee under Dominion-Provincial Agreements of Prov- 

incial liquor revenues at amounts received during the 
twelve months ended June 30, 1942 

37. Guarantees under Export Credits Insurance Act 

38. Loans made by chartered banks under The Farm Improve- 

ment Loans Act, 1944 



$ cts. 

100,000,000 00 
(2) 2,000,000 00 
(=) 23,590,000 00 

Unstated 

(') 500,000 00 

Unstated 



Unstated 
2,580,000 00 

25,000,000 00 



cts. 



8,700 00 

Indeterminate 
.32,032 27 
1,515 00 



Indeterminate 
90,301 99 

472,614 34 



(') This amount represents the original maximum amount guaranteed. As the authority for making additional guaranteed 
loans or advances had expired on March 31, 1946, the amount authorized at that date is the same as the amount outstanding. 
(') Details of these guarantees will be found in Part II Reconstruction and Supply. 



Note: — These contingent liabilities are expressed in Canadian dollars; stocks and bonds payable optionally or solely in 
Sterling or United States dollars are converted on the basis of £1 — $4.86 2/3 and $1. U.S. — $1. Canadian, respectively. 



32 



PUBLIC ACCOUNTS: PART I 





Ordinary- 
Expendi- 
tures 


Capital 

Expenditures 

Gross 


War 
Expendi- 
tures 


Special Expenditures 


Fiscal Year 

ended 
March Slst 


Direct Relief, 
Relief Projects 

and 
Other Works 


Wheat Bonus 

and losses on 

Grain 

Marketing 

Operations, 

etc. 


Total 


1930... 


$ cts. 
363,237,477 85 
386,584,863 05 
372,101,317 56 
354,643,200 93 
351,771,160 55 
359,700,908 67 
372,539,149 07 
387,112,072 34 
414,891,410 41 
413,032,202 44 
398,323,205 55 
390,629,350 02 
444,777,695 70 
561,251.063 00 
630,380,759 90 
767,375,932 89 
1,061,902,118 50 


$ cts. 
25,726,719 67 
28,710,691 69 
17,165,942 74 
9,048,929 01 
6,580,084 68 
7,107,416 50 
6,544,153 61 
3,491,543 84 
4,430,151 97 
5,424,276 45 
7,030,038 34 
3,357,809 85 
3,430,446 59 
3,275,685 04 
2,621,978 38 
3,163,752 02 
4,508,240 15 


$ cts. 


$ cts. 


$ cts. 


% cts. 


1931..... 




4,431,655 07 

38,295,515 00 

36,720,935 02 

35,898,311 50 

60,659,855 74 

79,416,255 95 

78,003,701 77 

68,534,364 08 

46,895,406 89 

54,612,951 03 

27,646,853 34 

8,500,358 67 

5,013,305 23 

3,751,536 67 

3,868,682 40 

4,422,678 18 




4,431,655 07 


1932 




10,908,428 91 
1,811,471 82 


49,203,943 91 


1933 




38,632,406 84 


1934 




35,898,311 50 


1935 






60,659,855 74 


1936 




22,631,028 69 


102,047,284 64 


1937 




78,003,701 77 


1938 






68,534,364 08 


1939 




25,000,000 00 
34,500,000 00 
15,222,245 19 
55,475,413 89 
26,274,573 16 
33,744,770 36 
3,637,103 99 
12,935,723 47 


71,895,406 89 


1940 


118,291,021 64 
752,045,326 06 
1,339,674,152 42 
3,724,248,890 27 
4,587,023,093 85 
4,418,446,315 21 
4,002,949,197 25 


89,112,951 03 


1941 


42 869 098 53 




63 975,772 56 


1943 


31,287,878 39 
37,496 307 03 


1944 


1945 


7,505 786 39 


1946 


17,358,401 65 







Note. — The above table is based on the classification of accounts adopted in the fiscal year 1935-36. Total disburse- 
ments include non-active loans and write-down of assets, in addition to all other expenditures. 

tincludes $25,000,000 provision for reserve against possible losses on ultimate realization of active assets. 

♦Includes provision for reserve against possible losses on ultimate realization of active assets and provision for reserve for 
conditional benefits under the Veterans Land Act. 



PUBLIC ACCOUNTS: PART I 



33 



Government Owned Enterprises 


Other Charges 


Total 
Disburse- 
ments 


Losses 

charged to 

Consolidated 

Deficit 

Account 


Loans 

and 

Advances 

Non-active 


Write- 
down 

of 
Assets 


Total 


Write-down 

of Assets 

chargeable to 

Consolidated 

Deficit 

Account 


Non-active 
Accounts 


$ cts. 
4,308,357 01 


$ cts. 

8,244,950 10 

5,487,941 51 

3,112,285 53 

3,514,811 20 

2,095,772 66 

1,728,900 46 

2,122,911 91 

665,413 80 

2,087,597 56 

3,285,188 45 

1,035,145 19 

715,947 41 

758,089 44 

657,525 77 

579,107 69 

525,767 33 

559,757 55 


$ cts. 


• $ cts. 

12,553,307 11 

12,200,180 30 

9,744,141 53 

128,592,463 34 

61,051,161 07 

50,136,801 16 

50,940,401 46 

44,218,526 18 

44,833,388 20 

58,943,494 16 

42,079,149 35 

18,181,678 69 

1,214,255 57 

1,248,621 13 

1,306,961 21 

1,358,058 03 

1,333,417 06 


$ cts. 

3,731,535 58 

9,640,997 60 

526,970 70 

105,717 21 

1,857,086 77 

490, 190 72 

514,565 78 

692,473 49 

1,579,242 28 

3,767,718 21 

23,320,028 24 

t29,878,632 20 

t27,878,131 46 

t29,676,118 48 

t25,586,824 36 

t25,362,026 86 

♦25,546,089 74 


$ cts. 

17,342 38 

25 00 


S cts. 
405,266 382 69 


6,712,238 79 




441,568 412 71 


6,631,856 00 




448,742,316 44 


62,139,412 73 
58,955,388 41 


62,938,239 41 


1,447,222 71 

1,000,100 00 

11,408 45 


532,369,940 04 
458,157,904 57 


48,407,900 70 




478,106,581 24 


48,817,489 55 




• 532,585,554 56 


43,553,112 38 




18,487,114 63 
139,560 88 


532,005,432 25 


42,745,790 64 




534,408,117 82 


55,658,305 71 




553,063,098 15 


41,044,004 16 




2,637,398 15 
12,639,551 09 

4,115,600 91 
36,135,861 28 
37,837,580 54 
22,400,052 60 
22,631.041 47 


680,793,792 30 


17,465,731 28 




1,249,601,446 44 


456,166 13 




1,885,066,055 21 


591,095 36 




4,387,124,117 59 


727,853 52 




5,322,253,505 27 


832,290 70 




5,245,611,924 00 


773,659 51 




5,136,228,505 82 









34 



PUBLIC ACCOUNTS: PART I 



Fiscal 

Year 

ended 

March 31 



Ordinary 
Revenues 



Special 
Receipts 

and 
Credits 



Other Receipts 
and Credits 



Refunds 

on Capital 

Account 



Non-active 
Accounts 



Total 
Revenues 



Difference 
between 

Total 

Revenues 

and Total 

Disbursements 



1930. . 
1931.. 
1932. . 
1933.. 
1934. . 
1935. . 
1936. . 
1937.. 
1938. . 
1939.. 
1940. . 
1941.. 
1942. . 
1943. . 
1944.. 
1945.. 
1946.. 



$ 

441,374, 

349,616, 

326,826, 

306,640, 

324,070, 

358,474, 

372,222, 

445,028, 

510,297, 

498,016, 

541,616, 

859,754, 

1,463,824, 

2,182,798, 

2,570,094, 

2,300,097, 

2,363,161, 



cts. 
124 43 
304 40 
616 16 
228 60 
564 14 
911 01 
206 45 
955 05 
581 44 
706 40 
092 14 
928 35 
202 71 
758 83 
423 99 
373 42 
853 91 



$ 

4,505, 

6,. 573, 

7,012, 

4,489, 

409, 

3,397, 

319, 

8,463, 

4,032, 

1,255, 

163, 

8,538, 

21,060, 

61,961, 

193,636, 

385,905, 

649,602, 



cts. 
185 64 
577 38 
248 53 
339 09 
270 75 
168 80 
833 09 
997 61 
938 26 
962 02 
812 41 
235 66 
093 71 
746 18 
613 89 
220 85 
044 97 



$ cts. 

3,165,575 66 

488,373 58 

186, 154 50 

500,774 37 

89,751 82 

80,408,89 

27,032 68 

616,069 00 

1,543,135 23 

40,795,33 

21,243 98 

20,403 99 

1,021,653 03 

102,615 61 

93,305 32 

728,195 16 

375,643 41 



I 

3,962, 

1,042, 

483, 

104, 

91, 

21, 

26, 

44, 

819, 

2,857, 

20,292, 

3,856, 

2,630, 

4,633, 

1,193, 

604, 

45, 



cts. 
243 25 
179 51 
061 52 
944 10 
003 40 
274,94 
923 53 
725 73 
094 53 
890 17 
310 91 
077 22 
393 62 
056 67 
370 20 
009 77 
532 09 



453,007, 

357,720, 

334,508, 

311,735, 

324,660, 

361,973, 

372,595, 

454,153, 

516,692, 

502,171, 

562,093, 

872,169, 

1,488,536. 

2,249,496, 

2,765,017, 

2,687,334, 

3,013,185, 



cts. 
128 98 
434 87 
080 71 
286 16 
590 11 
763 64 
995 75 
747 39 
749 46 
353 92 
459 44 
645 22 
342 97 
177 29 
713 40 
799 20 
074 38 



+ 47, 

83, 

114, 

220, 

133, 

116, 

159, 

77, 

17, 

50, 

118. 

377, 

396, 

2,137, 

2,557, 

2,558, 

2,123, 



$ cts. 
740,746 39 
847,977 84 
234,235 73 
634,653 88 
497,314 46 
132,817 60 
989,558 81 
851,684 86 
715,368 36 
891,744 23 
700.332 86 
431,801 22 
529,712 24 
627,940 30 
235,791 87 
277.124 80 
043,431 44 



PUBLIC ACCOUNTS: PART I 



35 



*Fiscal Year 
ended March 31 



Total Debt 



$ 


93 


046, 


96 


896, 


112 


361, 


115 


993, 


115 


492 


122 


400, 


129 


743, 


141 


163, 


151 


663, 


161 


204, 


174 


675, 


174 


957, 


179 


483, 


194 


634, 


199 


861, 


205 


365, 


202 


159, 


242 


482, 


264 


703, 


273 


164, 


273 


187, 


284 


513, 


287 


722, 


286 


112, 


289 


899, 


295 


333, 


300 


054, 


308 


348, 


318 


048, 


325 


717, 


332 


530, 


338 


375, 


345 


160, 


346 


206, 


354 


732, 


366 


358, 


361 


344, 


364 


962, 


377 


678, 


392 


269, 


379 


966, 


408 


207, 


478 


535, 


470 


663, 


474 


941, 


508 


338, 


483 


232, 


544 


391, 


700 


473, 


936 


987, 


1,382 


003, 


1,863 


335, 


2,676 


635, 


3,041 


529, 


2,902 


482, 


2,902 


347, 


2,888 


827, 


2,819 


610, 


2,818 


066, 


2,768 


779, 


2,726 


298, 


2,677 


137, 


2,647 


033, 


2,544 


586, 


2,610 


265, 


2,831 


743, 


2,996 


366, 


3,141 


042, 


3,205 


956, 


3,431 


944, 


3,542 


521, 


3,540 


237, 


3,710 


,610, 


4,028 


728, 


5,018 


928. 


6,648 


,823, 


9,228 


252, 


12,359 


,123, 


15,712 


,181, 


18.959 


,846, 



Total Assets 



Net Debt 



Increase of 
Net Debt 



Decrease of 
Net Debt 



1867 

1868 

1869 

1870 

1871 

1872 

1873 

1874 

1875 

1876 

1877 

1878 

1879 

1880 

1881 

1882 

1883 

1884 

1885 

1886 

1887 

1888 

1889 

1890 

1891 

1892 

1893 

1894....;.. 

1895 

1896 

1897 

1898 

1899 

1900 

1901 

1902 

1903 

1904 

1905 

1906 

1907, 9 mo 

1908 

1909 

1910 

1911 

1912 

1913 

1914 

1915 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 



cts. 
051 73 
666 20 
998 39 
706 76 
682 76 
179 36 
432 19 
551 33 
401 62 
687 86 
834 97 
268 96 
871 21 
440 68 
537 51 
251 97 
104 30 
416 21 
607 43 
341 11 
626 43 
841 89 
062 76 
295 10 

229 62 
274 10 
524 74 
023 96 
754 87 
536 73 
131 33 
984 23 
902 54 
979 92 
432 52 
476 59 
098 37 
512 17 
579 80 
680 39 
826 09 
158 25 
427 02 
045 99 
487 42 

591 77 
555 24 

368 86 
814 37 
802 42 
267 69 
898 89 
724 77 
586 91 
117 04 
136 96 
236 65 
470 28 
522 94 
184 55 
717 38 
242 92 
973 32 
410 96 
698 36 
562,69 
664 84 
097 44 

369 04 
026 63 
138 71 
614 54 

592 87 
605 80 
036 83 
424 36 
012 03 

230 16 
527 26 
183 14 



17 


317, 


21 


139, 


36 


502, 


37 


783, 


37 


786, 


40 


213, 


29 


894, 


32 


838, 


35 


655, 


36 


653, 


41 


440, 


34 


.595, 


36 


493, 


42 


182, 


44 


465, 


51 


703, 


43 


692, 


60 


320, 


68 


295, 


50 


005, 


45 


872, 


49 


982, 


50 


192, 


48 


579, 


52 


090, 


.54 


201, 


58 


373, 


62 


164, 


64 


973, 


67 


220, 


70 


991, 


74 


419, 


78 


887, 


80 


713, 


86 


252, 


94 


529, 


99 


737, 


104 


094, 


111 


454, 


125 


226, 


116 


294, 


130 


246, 


154 


605, 


134 


394, 


134 


899, 


168 


419, 


168 


930, 


208 


394, 


251 


097, 


321 


831, 


502 


816, 


671 


451, 


1,102 


104, 


792 


660, 


561 


603, 


480 


211, 


435 


050, 


401 


827, 


400 


628, 


379 


048, 


378 


464, 


380 


287, 


421 


529, 


366 


822, 


348 


653, 


455 


897, 


399 


885, 


411 


063, 


359 


845, 


425 


843, 


458 


568, 


438 


570, 


5.58 


051, 


757 


468, 


1,370 


236, 


2,603 


602, 


3,045 


402, 


3,619 


038, 


4,413 


819, 


5,538 


440, 



cts. 
,410 36 
,531 46 
,679 19 
,964 31 
,165 11 
, 107 32 
,970 55 
,586 91 
,023 60 
,173 78 
,525 94 
,199 05 
,683 85 
,852 07 
,757 11 
,601 19 
,,389 84 
,565 95 
,915 29 
,234 02 
,850 99 
,483 73 
,021 11 
,083 33 
,199 11 
,839 66 
,485 13 
,994 48 
,827 78 
,103 96 
,534 87 
,585 32 
,455 94 
,173 03 
,428 83 
,386 97 
, 109 50 
,793 57 
,413 20 
,702 64 
,966 13 
,298 41 
, 147 85 
,499 66 
,435 39 
,131 06 
,929 56 
,518 72 
,731 16 
,631 40 
,969,89 
,836 39 
, 692 33 
,963 12 
, 133 35 
,335 23 
,367 91 
, 195 40 
,837 35 
,085 13 
,347 29 
,010 00 
,268 22 
,4.52 25 
,761 81 
,390 41 
,8.38 68 
,956 82 
,410 82 
,509 60 
,936 82 
,044 29 
,278 39 
,958 46 
,588 27 
,263 56 
,910 93 
,337 19 
,509 49 
,733 93 



75 


728, 


75 


757, 


75 


859, 


78 


209, 


77 


706, 


82 


187, 


99 


848, 


108 


324, 


116 


008, 


124 


.551, 


133 


235, 


140 


362, 


142 


990, 


152 


451, 


155 


395, 


153 


661, 


158 


466, 


182 


161, 


196 


407, 


223 


1.59, 


227 


314, 


234 


531, 


237 


530, 


237 


533, 


237 


809, 


241 


131, 


241 


681, 


246 


183, 


253 


074, 


258 


497, 


261 


538, 


263 


956, 


266 


273, 


265 


493, 


268 


480, 


271 


829, 


261 


606, 


260 


867, 


266 


224, 


267 


042 


263 


671, 


277 


960 


323 


930, 


336 


268, 


340 


042, 


339 


919, 


314 


.301, 


335 


996, 


449 


376, 


615 


156, 


879 


186, 


1,191 


884, 


1,574 


531, 


2,248 


868, 


2,340 


878, 


2,422 


135, 


2,453 


776, 


2,417 


783, 


2,417 


437, 


2,389 


731, 


2,347 


834, 


2,296 


850, 


2,225 


504, 


2,177 


763, 


2,261 


611, 


2,375 


846, 


2,596 


480, 


2,729 


978, 


2,846 


110, 


3,006 


100, 


3,083 


9.52, 


3,101 


667, 


3,152 


559, 


3,271 


259, 


3,648 


691, 


4,045 


221, 


6,182 


849 


8.740 


084, 


11,298 


362 


13,421 


405 



cts. 
,641 37 
,134 74 
,319 20 
,742 45 
,517 65 
,072 04 
,461 64 
,964 42 
,378 02 
,514 08 
,309 03 
,069 91 
, 187 36 
,588 61 
,780 40 
,650 78 
,714 46 
,850 26 
,692 14 
, 107 09 
,775 44 
,358 16 
,041 65 
,211 77 
,030 51 
,434 44 
,039 61 
,029 48 
,927 09 
,432 77 
,596 46 
,398 91 
,446 60 
,806 89 
,003 69 
,089 62 
,988 87 
,718 60 
, 166 60 

977 75 
,859 96 

859 84 
,279 17 
,546 33 
,0.52 03 
,460 71 
,625 68 
,850 14 
,083 21 
,171 02 
,297 80 
,062 50 
,032 44 
,623 79 
,983 69 
,801 73 
,868 74 
,274 88 
,685 59 
,099 42 
,370 09 
,232 92 
,705 10 
,958 71 
,936 55 
, 172 28 
,826 16 
, 140 62 
,958 22 
,517 03 
,201 89 
,570 25 
,314 48 
,647 34 
,448 56 
, 160 80 
,101 10 
,892 97 
,017 77 
,449 21 



$ cts. 

75,728,641 37 

28,493 37 

102, 184 46 

2,350,423 25 



4,480, 
17,661, 
8,476, 
7,683, 
8,543, 
8,683, 
7,126, 
2,628, 
9,461, 
2,944, 



554 39 
389 60 
502 78 
413 60 
136 06 
794 95 
760 88 
117 45 
401 25 
191 79 



4,805, 

23,695, 

14,245, 

26,751, 

4,155, 

7,216, 

2,998, 

3, 

275, 

3,322, 

549, 

4,501, 

6,891, 

5,422, 

3,041, 

2,417, 

2,317, 



063 68 
135 80 
841 88 
414 95 
668 35 
582 72 
683 49 
170 12 
818 74 
403 93 
605 17 
989 87 
897 61 
505 68 
163 69 
802 45 
047 69 



2,986,196 80 
3,349,085 93 



5,356,448 00 
818,811 15 



14,288,999 88 

45,969,419 33 

12,338,267 16 

3,773,505 70 



21,695, 

113,379, 

165,780, 

264,030, 

312,697, 

382,646, 

674,337, 

92,010, 

81,256, 

31,641, 



224 46 
233 07 
087 81 
126 78 
764 70 
969 94 
591 35 
359 90 
818 04 
067 01 



83, 

114, 

220, 

133, 

116, 

159, 

77, 

17, 

50, 

118, 

377, 

396, 

2,137, 

2,557, 

2,558, 

2,123. 



847,977 84 
234,235 73 
634,653 88 
497,314 46 
132,817 60 
989,558 81 
851,684 86 
715,368 36 
891,744 23 
700,332 86 
431,801 22 
529,712 24 
627,940 30 
235,791 87 
277, 124 80 
043,431 44 



i cts. 



503,224 80 



1,734,129 62 



779,639 71 



10,222,100 75 
739,270 27 



3,371,117 79 



122,591 32 
25,617.835 03 



35,993,593 86 
345,589 29 
27,706,586 17 
41,896,729 33 
50,984,137 17 
71,345,527 82 
47,740,746 39 



13,740,508,268 53 



319,102,819 32 



♦From 1867 to 1906 tbo fiscal year ended June 30, and from 1907 on, ftnded March 31. 



i 



36 



PUBLIC ACCOUNTS: PART I 



^ > 

^1 



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PUBLIC ACCOUNTS: PART I 



37 



Fiscal 

Year 

ended 

March 31 

(2) 



1868 

1869 

1870 

1871 

1872 

1873 

1874 

1875 

1876 

1877 

1878 

1879 

1880 

1881 

1882 

1883 

1884 

1885 

1886 

1887 

1888 

1889 

1890 

1891 

1892 

1893 

1894 

1895 

1896 

1897 

1898 

1899 

1900 

1901 

1902 

1903 

1904 

1905 

1906 

1907, 9 months 

1908 

1909 

1910 

1911 

1912 

1913 

1914 

1915 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

J924 

K.'.'.'.'.'.'.'.'.'. 

iO.'.'.'.'.'.'.'.'.'. 

Jl 

32 

J3 

m 

35 



Expenditure 

chargeable 

to 

Consolidated 

Deficit Account 



S 

13,486 

14,038 

14,345 

15,623 

17,589 

19,174 

23,316 

23,713 

24,488 

23,519 

23,503 

24,455 

24,850 

25,502 

27,067 

28,730 

31,107 

35,037 

39,011 

35,657 

36,718 

36,917 

35,994 

36,343 

36,765 

36,814 

37,585 

38, 132 

36,949 

38,349 

38,832 

41,903 

42,975 

46,866 

50,759 

51,691 

55,612 

63,319 

67,240 

51,642 

76,641 

84,064 

79,411 

87,774 

98,161 

112,059 

127,384 

135,523 

130,350 

148,599 

178,284 

232,731 

303,843 

361,118 

347,560 

332, 293 

324,813 

318,891 

320, 660 

319,548 

336, 167 

350,952 

357,779 

389,558 

375,403 

358,528 

346,648 

354, 368 



cts. 

,092 96 
,084 00 
,509 58 
,081 72 
,468 82 
,647 92 
,316 75 
,071 04 
,372 11 
,301 77 
,158 25 
,381 56 
, 634 45 
,554 42 
,103 58 
, 157 45 
,706 25 
,060 12 
,612 26 
,680 16 
,494 79 
,834 76 
,031 47 
,567 96 
,894 18 
,052 90 
,025 52 
,005 05 
, 142 03 
,759 84 
,525 70 
,500 54 
,279 51 
,367 84 
,391 97 
,902 76 
,832 70 
,682 86 
,640 95 
,161 09 
,451 59 
,232 38 
,747 12 
, 198 32 
,440 77 
,537 41 
,472 99 
,206 54 
,726 90 
,343 23 
,312 83 
,282 98 
,929 90 
,145 21 
,690 63 
,732 09 
,189 75 
,901 25 
,479 14 
, 172 59 
,960,98 
,924 03 
,794 07 
,288 70 
,344 12 
,270 12 
,546 22 
,220 40 



8,354,654,631 85 



Expenditure 

chargeable 

to 

Capital 





.548, 




440, 


3, 


515, 


3, 


670, 


7, 


853, 


19, 


859, 


10, 


177, 


6, 


922, 


7, 


154, 


7, 


599, 


6 


657, 


5 


648, 


8 


241, 


8 


176, 


7 


405, 


14 


147, 


23 


977, 


13 


220, 


9 


589, 


4 


439, 


7 


162, 


4 


420, 


4 


0.53, 


3 


115, 


2 


164, 


3 


088, 


3 


862, 


3 


030, 


3 


781, 


3 


523, 


4 


143, 


5 


936, 


7 


468, 


7 


695, 


10 


078, 


7 


0.52, 


7 


881, 


11 


933, 


11 


913, 


11 


329, 


30 


429, 


42 


593, 


29 


756, 


30 


852, 


30 


9,39, 


27 


206, 


37 


180, 


41 


447, 


38 


566, 


26 


880, 


43 


111, 


25 


031, 


69 


.301, 


40 


012, 


16 


295, 


9 


807, 


10 


861, 


16 


.5.50, 


16 


798, 


19 


.5.58, 


20 


635, 


22 


809, 


22 


.501, 


28 


222, 


16 


979, 


8 


548, 


6 


490, 


7 


027, 



cts. 

,437 58 
,418 40 
,116 18 
,396 51 
,049 79 
,441 17 
,740 06 
,742 33 
,007 94 
,709 55 
,200 36 
,331 66 
, 173 98 
,316 50 
,637 06 
,359 76 
,702 44 
,185 35 
,734 19 
,938 72 
,964 26 
,313 66 
, 158 98 
,860 04 
,456 78 
,317 60 
,969 67 
,490 40 
,311 21 
,160 23 
,503 39 
,342 94 
,843 24 
,488 34 
,638 06 
,724 58 
,718 54 
,491 91 
,871 11 
, 143 82 
,906 86 
, 166 97 
,353 38 
,963 38 
,575 95 
,046 13 
,175 93 
,320 03 
,9.50 .50 
,031 51 
,903 63 
,266 30 
,877 83 
,807 22 
,332 55 
, 124 .34 
,277 09 
,510 77 
,548 92 
,702 63 
,647 85 
,275 13 
, 144 01 
,318 11 
,788 24 
,154 64 
,332 86 
,007 61 



1,029,336,918 66 



Railway 
Subsidies 



$ cts. 



208, 

403, 
2,701, 
1,406, 
1,027, 

846, 
1,678, 
1,265, 
1,248, 

811, 
1,229, 
1,310, 
3,228, 

416, 
1,414, 
3,201, 

725, 
2,512, 
2,093, 
1,463, 
2,046, 
1,275, 
1,637, 
1,324, 
2,037 
1,785 
2,048 
1,284 

859 

4,935 

19,036 

5,191 

1,400 

959 

720 
43 

334 



000 00 
245 00 
249 00 
533 00 
041 92 
721 83 
195 72 
705 87 
215 93 
394 07 
885 10 
549 10 
745 49 
955 30 
934 78 
220 05 
720 35 
328 86 
939 00 
222 34 
878 45 
629 53 
574 37 
889 30 
629 30 
887 39 
097 05 
892 04 
400 25 
507 35 
236 77 
507 48 
171 42 
.583 88 
404 75 
805 32 
845 55 



-1,521 



76,115,221 09 



War and 
Demobilization 



cts. 



60,750 

166,197 

306,488 

343,836 

446,519 

346,612 

16,997 

1,544 

4,464 

446 

506 

191 

64 

1,656 

-669 

59 

61 

75 

51 

47 

54 



476 01 
755 47 
814 63 
801 98 
439 48 
954 56 
543 99 
249 66 
759 76 
082 79 
931 27 
392 79 
485 08 
Oil 00 
399 06 
701 97 
889 10 
470 81 
499 06 
571 35 
137 96 



1,695,958,569 66 



Other 
Charges 



$ 



cts. 



37,157 98 
429,663 24 
155,988 18 



223, 

5, 

4, 

2,253, 

315, 

1,388, 

.385, 

676, 

949, 

117, 

201, 

21, 

2,567, 

502, 

10,534, 



456 13 
718 48 
018 90 
097 17 
764 40 
984 38 
412 99 
225 30 
947 68 
771 74 
884 75 
368 75 
452 84 
587 06 
973 07 



155, 

1,333, 

44, 

68, 

2,093, 

139, 

330, 

399, 

137, 

682, 

943, 

501, 

1,547, 

908, 

1,038, 

1,538, 

6,713, 

2,275, 

2,485, 

1,581, 

3,469, 

4,998, 

4,179, 

2,949, 

7,181, 

255, 

2,640, 

5,186, 

3,186, 

15,275, 

10,706, 

-7,283, 

19,995, 

492, 

301, 

4,042, 

7,902, 

3,953, 

6,3.30, 

7,814, 

1,705, 

2,067, 

9,744, 

16,678, 

55,384, 

96,732, 

101,686, 

114.815, 



623 07 
327 81 
946 56 
074 32 
569 43 
963 34 
353 60 
293 89 
185 19 
880 52 
317 19 
571 76 
623 74 
681 42 
830 83 
722 13 
617 94 
334 47 
555 29 
944 36 
692 12 
237 65 
676 16 
196 72 
666 23 
786 93 
161 94 
016 27 
898 20 
345 03 
786 72 
581 61 
313 04 
048 06 
518 01 
930 53 
758 94 
432 65 
092 09 
976 87 
311 47 
153 06 
020 57 
958 94 
662 84 
785 94 
262 23 
071 82 



548,084,968 21 



Total 

Disbursements 

(1) 



14, 


071, 


14, 


908, 


18, 


016, 


19, 


293, 


25 


665, 


39 


039, 


33 


498, 


32 


888, 


31 


958, 


32 


.507, 


30 


.545, 


30 


779, 


34 


041, 


33 


796, 


34 


674, 


42 


898, 


57 


860, 


49 


163, 


61 


837, 


41 


504, 


45 


064, 


43 


518, 


41 


770, 


40 


793, 


42 


272, 


40 


853, 


43 


008, 


42 


872, 


44 


096, 


42 


972, 


45 


334, 


51 


542, 


62 


717, 


67 


982, 


63 


970, 


61 


746, 


72 


255, 


78 


804, 


S3 


277, 


66 


778, 


112 


578, 


1.33 


441, 


116 


395, 


122 


861, 


1.37 


142, 


144 


4.56, 


186 


241, 


248 


098, 


339 


702, 


498 


203, 


.576 


660, 


697 


042, 


740 


088, 


418 


620, 


365 


701, 


3.50 


608, 


344 


021, 


339 


902, 


343 


980, 


346 


986, 


360 


164, 


376 


159, 


390 


144, 


434 


.521, 


447 


843, 


463 


860, 


4.54 


872, 


476 


264, 



cts. 

,688 52 
,165 64 
,613 94 
,478 23 
,974 74 
,807 57 
,075 71 
,910 54 
,144 45 
,995 70 
,771 60 
,938 52 
,756 11 
,642 66 
,625 39 
,885 96 
,861 53 
,077 53 
,568 52 
, 151 88 
,124 04 
,198 06 
,332 73 
,208 19 
, 133 32 
,727 91 
,2.33 89 
,338 44 
,383 92 
,7.55 89 
,281 06 
,635 29 
,466 84 
,866 '46 
,799 86 
,571 81 
,047 63 
, 138 77 
,641 72 
,138 57 
,679 87 
,524 29 
,773 70 
,250 46 
,082 20 
,877 82 
,047 63 
,526 33 
,502 49 
,118 28 
,209 91 
,212 47 
,920 88 
,.544 48 
,790 85 
,546 72 
,786 75 
,775 94 
,512 94 
,337 17 
,931 30 
,9.53 16 
,660 62 
,454 85 
, 266 01 
,709 76 
,712 66 
,437 79 



11,704,1.50,309 47 



Note. — (1) Total disbursements as shown in last column do not include investments, taken as non-aotive for debt purposes, 
unking Fund purchases are included to 1919. 

(2) From 1868 to 1906 the fiscal year ended June 30, and from 1907 on, ended March 31. 
For subsequent years see table on pages 32 and 33. 



38 



PUBLIC ACCOUNTS: PART I 



Fiscal 

Year 

ended 

March 31 

(1) 



Ordinary 
Revenues 



Special 

Receipts 

and Credits 



Total 
Revenues 



Difference 

between 

Revenues 

and 

Expenditures 



Consolidated Fund 



Surplus 



Deficit 



1868 

1869 

1870 

1871 

1872 

1873 

1874 

1875 

1876 

1877 

1878 

1879 

1880 

1881 

1882 

1883 

1884 

1885 

1886 

1887 

1888 

1889 

1890 

1891 

1892 

1893 

1894 

1895 

1896 

1897 

1898 

1899 

1900 

1901 

1902 

1903 

1904 

1905 

1906 

1907, 9 mos 

1908 

1909 

1910 

1911 

1912 

1913 

1914 

1915 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 



13, 

14, 

15, 

19, 

20, 

20, 

24, 

24, 

22, 

22, 

22, 

22, 

23, 

29, 

33, 

35, 

31, 

32, 

33, 

35, 

35, 

38, 

39, 

38, 

36, 

38. 

36, 

33, 

36, 

37, 

40, 

46, 

51, 

52, 

58, 

66, 

70, 

71, 

80, 

67, 

96, 

85, 

101, 

117, 

136, 

168, 

163, 

133, 

172, 

232, 

260, 

312, 

349, 

434, 

381, 

394, 

396, 

346, 

380, 

398, 

422, 

455, 

441, 

349, 

329, 

306, 

324, 

358, 



687 
379 
512 
335 
714 
813 
205 
648 
587 
059 
375 
517 
307 
635 
383 
794 
861 
797 
177 
754 
908 
782 
879 
579 
921 
168 
374 
978 
618 
829 
555 
741 
029 
514 
050 
037 
669 
182 
139 
969 
054 
093 
503 
780 
108 
689 
174 
073 
147 
701 
778 
946 
746 
386 
952 
614 
837 
834 
745 
695 
717 
463 
411 
587 
709 
636 
062 
474 



cts. 

,928 49 
,174 52 
,225 65 
, 560 81 
,813 68 
,469 45 
,092 54 
,715 04 
,587 05 
,274 11 
,011 88 
,382 14 
,406 69 
,297 54 
,455 52 
,649 80 
,961 73 
,001 22 
,040 39 
,993 25 
,463 53 
,870 23 
,925 41 
,310 88 
,871 60 
,608 85 
,693 07 
, 129 47 
590 72 
,778 40 
,238 03 
,249 54 
,994 02 
,701 13 
,790 03 
,068 93 
,816 82 
,772 67 
,360 07 
,328 29 
,505 81 
,404 35 
,710 93 
,409 78 
,217 36 
,903 45 
,394 56 
,481 73 
,838 27 
,294 00 
,952 55 
,747 18 
,334 70 
,536 60 
,386 99 
,900 00 
,682 22 
,479 25 
,505 58 
,776 38 
,982 68 
,873 74 
,806 18 
,298 67 
,056 28 
,990 11 
,000 11 
,760 30 



cts. 



27,431 71 
39,475 98 



157,121 90 

302,560 39 

1,008 58 

4,468 22 

868,486 44 

31,245 49 

4,503,142 76 

57, 140 21 



1,799,093 69 

1,009,019 15 

953,264 00 

557,039 59 

302,842 41 

537 66 



40,000 00 
190 14 



1,272 03 

1,853 41 

1,472 69 

1,631 63 

1,543 31 

3,311,015 17 

9,434 67 

3,299 83 

2.033,76 

2,781 36 

910 91 

456, 175 41 

112,764 65 

103,918 58 



524,04 



1,555 30 



1,905, 
319, 
8,479, 
9,743, 
4,680, 
2,147. 
1,756, 
6,924, 
4,687, 
4,505, 
6,573, 
7,012, 
4,489, 
409, 
3,397, 



647 81 

184 45 
310 30 
635 74 
913 18 
503 48 
704 02 
594 51 
607 24 

185 64 
577 38 
248 53 
339 09 
270 75 
168 80 



13 

14 

15 

19 

20 

20 

24 

24 

22 

22 

22 

27 

23 

29 

35 

36 

32 

33 

33 

35 

35 

38 

39 

38 

36 

38 

36 

33 

36 

37 

40 

46 

51 

52 

58 

69 

70 

71 

80 

67 

96 

85 

101 

117 

136 

168 

163 

133 

172 

232 

260 

312 

349 

436 

382 

403 

406 

351 

382 

400 

429 

460 

445 

356 

336 

311 

324 

361 



687 
379 
539 
375 
714 
970 
507 
649 
592 
927 
406 
020 
364 
635 
182 
803 
815 
354 
479 
755 
908 
782 
879 
579 
921 
208 
374 
978 
018 
829 
556 
743 
031 
516 
052 
348 
679 
186 
141 
972 
055 
549 
616 
884 
108 
690 
174 
073 
149 
701 
778 
946 
746 
292 
271 
094 
581 
515 
893 
452 
642 
151 
916 
160 
721 
126 
471 
871 



cts. 

,928 49 
, 174 52 
,657 36 
,036 79 
,813 68 
,591 35 
,652 93 
,723 62 
.055 27 
.760 55 
.257 37 
,524 90 
,546 90 
,297 54 
,549 21 
,668 95 
,225 73 
.040 81 
.882 80 
.530 91 
.463 53 
,870 23 
,925 41 
,310 88 
.871 60 
.608 85 
.883 21 
. 129 47 
,590 72 
,778 40 
,510 06 
, 102 95 
,466 71 
,332 76 
,333 34 
,084 10 
,251 49 
,072 .50 
,393 83 
,109 65 
,416 72 
,579 76 
,^5 58 
,328 36 
,217 36 
,427 49 
,394 56 
,481 73 
,393 57 
,294 00 
,952 55 
,747 18 

334 70 
,184 41 
,571 44 
,210 30 
,317 96 
,392 43 
,009 06 
.480 40 
,577 19 
,480 98 

991 82 
,876 05 
,304 81 
,329 20 
, 270 86 
,929 10 





383, 




,528, 




2,476, 


+ 


81, 




4,951, 




18,069, 




8,990. 




8.239. 




9.366, 




9.580. 




8,139. 




3.759. 




10,677, 




4.161, 


+ 


507, 




6,095. 




25,045, 




15,809, 




28,357, 




5,748, 




9,155, 




4,735. 




1,890, 




2,213, 




5.350, 




2.645, 




6.633. 




8,894, 




7,477, 




5,142, 




4,777, 




4,799. 




1,686. 




5,466, 




5,918 


+ 


7,601, 




1,575, 




7,618, 




3,136 


+ 


2,193. 




16,523. 




47.891 




13.779 




4.976 




1,033 


+ 


24.233 




23.066 




115,025 




167.553 




265,501 




315,881 




384,095, 




390, 342, 


+ 


17,671, 


+ 


16,569 


+ 


52,485, 


+ 


62,559, 


+ 


11,612, 


+ 


38,912, 


+ 


53.466. 


+ 


69.477, 


+ 


84,991, 


+ 


55,772, 




78,360, 




111,121, 




152,734, 




130,401, 




114,. 392, 



cts. 

,760 03 
,991 12 
,956 58 
,558 56 
,161 06 
,216 22 
.422 78 
. 186 92 
,089 18 
.235 15 
.514 23 
.413 62 
,209 21 
,345 12 
,923 82 
.217 01 
.635 80 
,036 72 
,685 72 
,620 97 
,660 51 
,327 83 
,407 32 
,897 31 
,264 72 
,119 06 
,350 68 
,208 97 
,793 20 
,977 49 
,771 00 
.532 34 
.000 13 
,533 70 
.466 52 
.512 29 
,796 14 
,066 27 
.247 89 
,971 08 
,263 15 
,944 53 
.298 12 
,922 10 
,864 84 
,549 67 
,653 07 
,044 60 
,108 92 
.824 28 
.2.57 36 
.465 29 
,586 18 
,639 93 
,780 59 
,663 58 
,531 21 
,616 49 
,496 12 
,143 23 
,645 89 
,527 82 
,331 20 
,578 80 
,961 20 
,380 56 
,441 80 
,508 69 



$ cts. 

201,835 53 

341,090 52 

1,166,716 07 

3,712,479 09 

3,125,344 86 

1,638.821 53 

888,775 79 

935,644 00 



4,132,743 12 

6,316,351 94 

7,064,492 35 

754,255 48 



97,313 09 



1,805,035 47 
3,885,893 94 
2,235,742 92 
155,977 42 
1,354,555 95 



1,722, 

4,837, 

8.054, 

5,648, 

7,291, 

14,345, 

15,056, 

7,863, 

12,898, 

16,427, 

19,413, 

1.029. 

22,091, 

.30,006. 

37.946. 

56,630, 

35,789, 



712 33 
749 00 
714 51 
333 29 
398 06 

166 17 
984 12 
089 81 
719 12 

167 20 
054 22 
171 97 
963 81 
211 46 
776 .59 
366 04 
921 57 



41,797, 
84,101, 
82,494, 
80.215, 
45.902, 
73,268, 
34,391, 
62,321, 
72,024. 
27.942, 
60,085, 
79,147, 
86,550, 
104,510, 
83,632, 



111 37 
950 77 
639 72 
464 20 
404 80 
391 39 
696 36 
167 91 
492 47 
578 00 
026 44 
003 79 
021 70 
949 71 
012 11 



$ cts. 



1.900,785 06 
1,460.027 66 
1.128.146 37 
1.937.999 42 
1,543,227 76 



2,240,058 90 
5,834,571 87 



810,031 26 



1,210,332 45 

4,153,875 58 

330,551 31 

519,981 44 



2,449,724 81 



4,106,539,90 



39.970.990 03 
45,694.287 84 
51,891,280 01 
22,586,546 11 



9,528,410,832 95 



81,698.145 99 



9,610,108,978 94 



2,094,041,330 53 



1,359,418,618 98 



185,662.417 88 



fl) From 1868 to 1906 the fiscal year ended June 30, and from 1907 on, ended March 31. 
For subsequent years see table on page 34. 



PUBLIC ACCOUNTS: PART I 



39 



APPENDICES 



17103a— 7-A 



40 



PUBLIC ACCOUNTS: PART I 



APPENDIX No. 1 

Ukmatured Funded Debt including Treasury Bills of Canada on March 31, 1946 and the 

Annual Interest payable thereon 





Date 




of 




Maturity 




1946— April 15 




April 15 




May 1 




July 1 




Sept. 1 




Nov. 1 




Dec. 15 




1947— May 1 


(a) 


Oct. 1 


(1) 


1948— Jan. 15 


(2) 


Feb. 1 




Mar. 1 




Mar. 1 




Nov. 1 


(2) 


1949— Feb. 1 


(3) 


June 1 




Nov. I 


(2) 


1950— Feb. 1 




Nov. 1 


(4) 


1951— Feb. 1 


(«) 


June 15 


(fi) 


Nov. 15 


(7) 


1952— Feb. 1 


(8) 


Oct. 1 


(9) 


Oct. 15 


(10) 


1954— Mar. 1 


(b) 


1955— May 1 


(11) 


June 1 


(11) 


June 1 


(12) 


1956— Nov. 1 


(13) 


Nov. 1 


(14) 


1957— May 1 


(15) 


Nov. 1 


(16) 


1958— June 1 


(b) 


Sept. 1 


(17) 


Nov. 1 


(18) 


1959— Jan. 1 


(19) 


Nov. 1 


(20) 


1960— June 1 


(21) 


Oct. 1 


(22) 


1961— Jan. 15 


(23) 


1962— Feb. 1 


(b) 


1963— July 1 


(24) 


Oct. 1 


(25) 


1966— June 1 


(26) 


Sept. 1 


(27) 


Perpetual 


(28) 


1947— June 15 


(28) 


1950— June 15 



Description 



Rate 




Amount 


Annual 


per 


Where 


of loan 


interest 


cent 


payable 


outstanding 


charges 






t cts. 


$ cts. 


1 


Canada 


250,000,000 00 


2,500,000 00 


If 


Canada 


100,000,000 00 


1,375,000 00 


n 


Canada 


144,253,000 00 


2,524,427 50 


4 


Canada 


33,293,470 85 


1,331,7.38 8.3 


•625 


Canada 


256,000,000 00 


1,600,000 00 


n 


Canada 


197,455,000 00 


3,455,462 50 


2 


Canada 


193,286,000 00 


3,865,720 00 


li 


Canada 


373,259,000 00 


6,532,032 50 


2i 


London 


103,084 94 


2,577 12 


2i 


New York 


30,000,000 00 


750,000 00 


3i 


Canada 


50,000,000 00 


1,625,000 00 


2i 


Canada 


269,879,000 00 


6,072,277 .50 


li 


Canada 


239,713,000 00 


4,194,977 50 


If 


Canada 


344,267,000 00 


6,024,672 50 


3i 


Canada 


50,000,000 00 


1,625,000 00 


3} 


Canada 


33.500,000 00 


1,088,750 00 


If 


Canada 


267,800,000 00 


4.686,500 00 


3i 


Canada 


50,000,000 00 


1,625,000 00 


If 


Canada 


335,690,000 00 


5, 874,, 575 00 


3i 


Canada 


50,250,000 00 


1,625,000 00 


3 


Canada 


649,969,592 50 


19,306,027 50 


3i 


Canada 


60,000,000 00 


1.950,000 00 


3} 


Canada 


50,-500,000 00 


1,625,000 00 


3 


Canada 


324,945,700 00 


9,748,371 00 


4 


Canada 


56,191,000 00 


2,247,640 00 


3 


Canada 


676,355,489 00 


20,089,767 00 


3i 


London 


4,836,418 74 


157,183 61 


3 


Canada 


40,000 000,00 


1,200,000 00 


3 


Canada 


55,000,000 00 


1,650,000 00 


^ 


Canada 


43,125,700 00 


1,940,656 50 


3 


Canada 


855,607,410 50 


25,414,081 50 


3 


Canada 


1,111,261,650 00 


33,337,849 50 


^ 


Canada 


37,523,200 00 


1,688.544 00 


3 


Canada 


88,200,000 00 


2,646.000 00 


4 


London 


3,260,844 .TO 


130.433 78 


4i 


Canada 


276,687,600 00 


12,4.50,942 00 


3 


Canada 


1,197,324,750 00 


35,919,742 50 


4i 


Canada 


289,693,300 00 


13,036,198 50 


3 


Canada 


1,165,300,350 00 


34,959,010 50 


4 


New York 


100,000,000 00 


4,000,000 00 


3i 


New York 


48,000,000 00 


1,560,000 00 


3 


Canada 


1,315,639,200 00 


39,469,176 00 


3i 


London 


3,643,482 41 


118,413 18 


3 


Canada 


1,295,819,350 00 


38, 874,. 580 50 


3i 


Canada 


54,703,000 00 


1,777,847 .50 


3 


Canada 


1,689,021,200 00 


50,670.6.36 00 


3 


Canada 


55,000,000 00 


1.650.000 00 




Canada 


5,631,472 81 






Canada 


387.017 94 




3 


Canada 


273,760,075 80 


8,212,802 27 




Canada 


5,304,569 50 




2 


Canada 


515,7.36,8.35 92 


5,274.812 38 


• 363 


Canada 


75,000,000 00 


272,2.50 00 




364 


Canada 


75,000,000 00 


273.000 00 




363 


Canada 


75,000,000 00 


272.250 00 




363 


Canada 


75,000,000 00 


272.250 00 




362 


Canada 


75,000,000 00 


271.500 00 




371 


Canada 


75,000,000 00 


278.250 00 




75 


Canada 


95,000.000 00 


712.. 500 00 




75 


Canada 


95,000,000 00 


712.500 00 




75 


Canada 


95,000,000 00 


712.500 00 




75 


Canada 


95,000,000 00 


712,, 500 00 




625 


Canada 


75,000,000 00 


468,750 00 




625 


Canada 


95,000,000 00 


.593,7.50 00 




625 


Canada 


95,000,000 00 


593,750 00 _ 


•625 


Canada 


95,000,000 00 


593,750 00| 




16,807,177,765 41 


436,223,926,6^ 



(29) 
(30) 



1946— April 12 
April 26 
May 10 
May 31 
June 14 
June 28 
April 2 
April 9 
April 16 
April 23 
Sept. 3 
Sept. 10 
Sept. 17 
Sept. 24 



One Year Notes 

Two Year Notes 

Third Victory Loan, 1942 

Debentures — School Lands 

Six Months Treasury Notes 

Fourth Victory Loan, 1943 

Victory Loan, 1941 

Fifth Victory Loan, 1943 

Loan of 1897 

Loan of 1943 

First War Loan, 1940 

Second Victory Loan, 1942 

Sixth Victory Loan, 1944 

Seventh Victory Loan, 1944 

First War Loan, 1940 

Conversion Loan, 1937 

Eighth Victorv Loan, 1945 

First War Loan, 1940 

Ninth Victory Loan, 1945 

First War Loan, 1940 

Victory Loan, 1941 

Refunding Loan. 1937 

First War Loan, 1940 

Second War Loan, 1940 

Loan of 1932 

Second Victory Loan, 1942 

Loan of 1934 

Loan of 1935, dated June 1 

Loan of 1935, dated Nov. 15 

Conversion Loan, 1931 

Third Victory Loan, 1942 

Fourth Victory Loan, 1943 

Conversion Loan, 1931 

Loan of 1938-39 

Loan of 1933 

Conversion Loan, 1931 

Fifth Victory Loan, 1943 

Conversion Loan, 1931 

Sixth Victory Loan, 1944 

Loan of 1930 

Loan of 1936 

Seventh Victory Loan, 1944 

Loan of 1938 

Eighth Victory Loan, 1945 

Loan of 1936 

Ninth Victory Loan, 1945 

Loan of 1936 

Non-interest Bearing Certificates 
Non-interest Bearing Certificates 

War Savings Certificates 

War Savings Stamps 

Refundable portion of personal income 
tax and excess profits tax (estimated) 
Treasury Bills 



Treasury Bills 

Treasury Bills 

Treasury Bills 

Treasury Bills 

Treasury Bills 

Deposit Certificates. 
Deposit Certificates . 
Deposit Certificates . 
Deposit Certificates . 
Deposit Certificates . 
Deposit Certificates. 
Deposit Certificates. 
Deposit Certificates. 



PUBLIC ACCOUNTS: PART I 

APPENDIX No. 1— Concluded 

Unmatubed FmiDED Debt including Treasury Bills op Canada on March 31, 1946 and the 
Annual Interest payable thereon — Concluded 



41 



Date 

of 

Maturity 



Description 



Rate 
per 
cent 



Where 
payable 



Amount 

of loan 

outstanding 



Annual 
interest 
charges 



Recapitulatign 



Payable in Canada 

Payable in New York . 
Payable in London 



cts. 



16,617,333,934 82 

178,000,000 00 

11,843,830 59 



cts. 



429.505,318 98 

6,310,000 00 

408,607 69 



16,807,177,765 41 



436,223,926 67 



(u) This stock was vested by the Treasury of the United Kingdom in January, 19i2, and is bein? purchased on presen- 
tation and cancelled. 

(b) This stock was vested by the Trea.sury of the United Kingdom in August, 1941, and is being purchased on presen- 
tation and cancelled. 

(1) Subject to redemption as a whole on or after January 15, 1947 on 30 days' notice. 

(2) Drawn by lot and redeemable at 100 per cent. , 

(3) Subject to redemption in whole or in part on June 1, 1946, or on any subsequent interest date on 60 days' notice. 

(4) Drawn V)y lot and redeemable at lOOJ per cent. Amount outstanding includes $250,000 redemption bonus. 

(.')) Subject to redemption as a whole or in part at 101 per cent on or after June 15, 1950, at any time on 60 days' notice. 
Amount outstanding includes $6,435,342.50 redemption bonus. 

(6) Subject to redemption in whole or in part on November 15, 1948, or on any subsequent interest date on 60 days' notice. 

(7) Drawn by lot and redeemable at 101 per cent. Amount outstanding includes $500,000 redemption bonus. 

(8) Subject to redemption as a whole or in part on October 1, 1949, or on any subsequent interest date on 60 days' notice. 

(9) Subject to redemption as a whole on October 15, 1947, or on any subsequent interest date on 60 days' notice. 

(10) Subject to redemption as a whole or in part at 101 per cent on or after March 1, 1952, at any time on 60 days' notice. 

Amount outstanding includes $6,696,589 redemption bonus. 

(11) Subject to redemption as a whole on .June 1, 1950, or on any subsequent interest date on 60 days' notice. 

(12) Subject to redemption as a whole on November 1, 1946, or on any subsequent interest date on 60 days' notice. 

(13) Subject to redemption as a whole or in part at 101 per cent on or after November 1, 1953 at any time on 60 days' notice. 

Amount outstanding includes $8,471,360.50 redemption bonus. 

(14) Subject to redemption as a whole or in part on or after May 1, 1954, at any time on 60 days' notice. 

(15) Subject to redemption as a whole on November 1, 1947, or on any subsequent interest date on 60 days' notice. 

(16) Subject to redemption in whole or in part on .June 1, 19.53, or on any subsequent interest date on 60 days' notice. 

(17) Subject to redemption as a whole on November 1, 1948, or on any subsequent interest date on 60 days' notice. 

(18) Subject to redemption as a whole or in part on or after January 1, 1956, at any time on 60 days' notice. 

(19) Subject to redemption as a whole on November 1, 1949, or on any subsequent interest date on 60 days' notice. 

(20) Subject to redemption as a whole or in part on or after June 1, 1957, at any time on 60 days' notice. 

(21) Subject to redemption as a whole on October 1, 1950, or on any subsequent interest date on 60 days' notice. 

(22) Subject to redemption in whole or in part on January 15, 1956, or on any subsequent interest date on .30 days' notice. 
'23) Subject to redemption as a whole or in part on or after February 1, 1959, at any time on 60 days' notice. 

(24) Subject to redemption as a whole or in part on or after October 1, 1959 at any time on 60 days' notice. 

(25) Subject to redemption as a whole on Juno 1, 1956, or on any subsequent interest date on 60 days' notice. 

(26) Subject to redemption as a whole or in part on or after September 1, 1901 at any time on 60 days' notice. 
,'27) Subject to redemption in whole or in part on or after September 15, 1966, on 60 day's notice. 

(28) Subject to redemption at the option of the holder at any time after 6 months from the date of issue. 

(29) Date of maturity 7^ years from date of issue or on demand at any time following 6 months after the date of issue at 

graduated values, subject to 90 days' notice. 

(30) Interest is payable on refundable portion of personal income tax only. 



71033— 7 J-A 



<2 



PUBLIC ACCOUNTS: PART I 



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PUBLIC ACCOUNTS: PART I 

APPENDIX No. 3 

Statement of the Superannttation Account for the fiscal year ended March 31, 1946 



43 



Department 



Contributions 



Less 
Refunds 



Net 
Contributions 



Transfers 

From 

Retirement 

Fund 



Total 



Agriculture 

Archives 

Auditor General's Office 

Canadian Broadcasting Corporation 

Canadian Farm Loan Board 

Canadian Pension Commission 

Chief Electoral Officer 

Civil Service Commission 

External Affairs 

Finance 

Fisheries 

Governor General's Secretary 

House of Commons 

Insurance 

Justice 

Labour 

Library of Parliament 

Mines and Resources 

National Defence 

National Harbours Boai-d 

National Health and Welfare 

National Research Council 

National Revenue — ■ 

Income Tax 

Customs and Excise 

National War Services 

Post Office 

Privy Council 

Public Printing and Stationery 

Public Works 

Reconstruction and Supply 

Royal Canadian Mounted Police 

Secretary of State 

Senate 

Soldier Settlement of Canada 

Trade and Commerce 

Transrort 

Veterans Affairs 

Retired Employees 



34f), 

4, 

16, 

27, 
23, 

14, 

30, 

133, 

30, 

16, 

4, 

108, 

131, 

2, 

286, 

106, 

4, 

29, 

22, 

380, 

404, 

7, 

916, 

2, 

207, 

267, 

184, 

4, 

28, 

6, 

52, 

192, 

436, 

249, 

94, 



% cts. 

247 72 
552 10 
909 15 
920 88 
507 16 
583 84 
635 90 
599 94 
849 30 
349 28 
374 80 
688 91 
716 30 
786 11 
605 54 
086 52 
747 40 
694 82 
741 81 
715 89 
303 09 
051 72 

299 98 
, 182 43 
056 46 
684 43 
495 68 
198 75 
.850 45 
.233 83 
,608 14 
,044 45 
,856 20 
,110 89 
,344 83 
,577 52 
,257 38 
,736 38 



$ cts. 

7, 125 46 
2 60 
7 15 



9 17 



109,66 

69,88 

485 08 

144 02 



481 70 
702 60 



2,569 37 
1,055,02 



159 92 

725 60 

2,081 16 

50 80 

37,069 76 



5,529 96 

4,739 36 

301 05 



528 22 



101 54 

1,289 77 

21,820 78 

1,025 87 

62 93 



S cts. 

339.122 26 
4,549 50 

16,902 00 
920 88 

27,497 99 

23,583 84 
635 90 

14,490 28 

30,779 42 
132,864 20 

30,230 78 
688 91 

16,716 30 
4,786 11 

108.123 84 
130,383 92 

2,747 40 

284, 125 45 

105,686 79 

4,715 89 

29,303 09 

21,891 80 

379,574 38 

402,101 27 

7,005 66 

879,614 67 

2,495 68 

201,668 79 

263,111 09 

183,932 78 

4,608 14 

27,516 23 

6,856 20 

52,009 35 

191,055 06 

414,756 74 

248,231 51 

94.673 45 



% cts. 
280,568 02 



5,947 80 

4,198 92 

54,035 36 

27,750 82 



6,973 22 

3, 186 54 

9,373 77 

19,541 15 



130,983 87 
45,252 23 



20,501 22 



285,288 78 

19,657 59 

1,688,088 09 



2,209 31 
9, 693 49 

15,909,84 
2,039 50 

32,692 39 

76' 22 

131,748 72 
25,773 37 
26,854 42 



S cts. 

619,690 28 

4,549 50 

16,902 00 

920 88 

27,497 99 

23,583 84 

635 90 

20,438 08 

34,978 34 

186,899 56 

57,981 60 

688 91 

23,689 52 

7,972 65 

117,497 61 

149,925 07 

2,747 40 

415,109 32 

150,939 02 

4,715 89 

49,804 31 

21,891 80 



379, 

687, 

26, 

2,567, 

2, 

203, 

272, 

199, 

6, 

60, 

6, 

52, 

322, 

440, 

275, 

94, 



574 38 
390 05 
663 25 
702 76 
495 68 
878 10 
804 58 
842 62 
647 64 
208 62 
856 20 
085 57 
803 78 
530 11 
085 93 
673 45 



4,778,205 



?,248 43 



4,689,957 55 



2,848,344 64 



7,538.302 19 



Balance brought forward from March 31, 1945 ^ $79, 147, 228 02 

Receipts. 1945-4&— 

Net contributions 4,689,957 55 

Transferred from Retirement Fund under Section 17A 2, 848, 344 64 

Interest at 4% to March 31, 1946 3, 169.002 52 

Government's contribution 2. 696. 037 93 

Total 92. 550 570 66 

Disbursements, 1945-46 — 

Annuities % 6,648,200 82 

Gratuities 42. 199 37 

Withdrawals 415,291 63 

Pavment to Province of Ontario under Section HE 513 54 

7. 106. 205 36 

Balance March 31, 1946 $85,444,365 30 



44 PUBLIC ACCOUNTS: PARI I 

APPENDIX No. 4 

Statement of National Harbours Board Pension Fund for the Fiscal Year ended March 31, 1946 
Balance brought forward from March 31, 1945 $ 573, 646 03 

Receipts, 1945-46 — 

Net contributions 244,801 11 

National Harbours Board's contribution 248,519 66 

Interest at 4% to December 31, 1945 25, 719 43 

Total 1,092,686 23 

Disbursements, 1945-46 — 

Annuities $ 52, 81 1 79 

Gratuities 256 80 

Withdrawals 997 31 

54,065 90 

Balance March 31, 1946 $ 1,038,620 33 



APPENDIX No. 5 

Halifax Pilots' Pension Fund 

In Account with the Dominion of Canada 
1945 

April 1— Balance from March 31, 1945 $ 192, 651 28 

Receipts from April 1, 1945 to March 31, 1946 10,980 33 

Premium on Canadian National Railways coupons payable in U.S. Funds 193 50 

Premium on $31,500 4^% Dominion of Canada bonds due Feb. 1, 1946, sold at 100.85. . .$ 267 75 

Premium on 15,000 3% Dominion of Canada bonds due June 15, 1950-51 sold at 105.65. . 282 50 



Interest on bonds — 

4 % Dom. of Canada, 1932-1947-52 $ 6000 

4i% Dom. of Canada, 1931-1949-59 ; 1,035 00 

3 % Dom. of Canada, 1942-1953-56 300 00 

3 % Dom. of Canada, 194.3-1954-57 195 00 

3i% Dom. of Canada, 1936-1956-66 130 00 

3 % Dom. of Canada, 1935-1950-55 90 00 

3 % Dom. of Canada, 1938-39-1953-58 570 00 

3 % Dom. of Canada, 1944-1957-60 60 00 

3 % Dom. of Canada, 1941-1950-51 510 82 

3 % Dom. of Canada, 1 94.3-1 956-.59 195 00 

4J% Canadian National Railwavs, 1927-57 (Guaranteed) 1,935 00 

3 % Dom. of Canada, 1944-1959-62 262 50 

3i% Dom. of Canada, 1940-1948-52 65 00 

4|% Dom. of Canada, 1926-46 1, 108 76 

3 % Dom. of Canada. 1942-1952-54 300 00 

3 % Dom. of Canada Perpetuals, 1936 60 00 

3 % Dom. of Canada, 1945-1959-63 241 43 



Less — Pensions to Pilots and Widows $ 17, 477 50 

Cash withdrawals 26, 140 62 

Interest charged pending sale of securities 49 86 



550 25 



7,118 51 



S 211,493 87 



43, ( 



S167,825 89 



Loss for year— $24,825.39. 

1946 

March 31— Cash on deposit with Government $ 3, 325 89 

Bonds held by Government, — 

4 % Dom. of Canada, 1932-1947-52 $ 1,50000 

4^% Dom. of Canada, 1931-1949-59 23,000 00 

3 % Dom. of Canada, 1942-1953-56 10,000 00 

3 % Dom. of Canada, 1943-1954-57 6, 500 00 

3}% Dom. of Canada, 1936-19,5&-66 4,000 00 

3 % Dom. of Canada, 1935-1950-55 3,000 00 

3 % Dom. of Canada, 1938-39-1953-58 19, 000 00 

3 % Dom. of Canada, 1944-1957-60 2,000 00 

3 % Dom. of Canada, 1941-1950-51 11,000 00 

3 % Dom. of Canada, 1943-1956-59 6, 500 00 

Al% Canadian National Railways, 1927-57 (Guaranteed) 43, 000 00 

3 % Dom. of Canada, 1944-1959-62 7,000 00 

31% Dom. of Canada, 1940-1948-52 2,000 00 

3 % Dom. of Canada, 1942-1952-54 10,000 00 

3 % Dom. of Canada Perpetuals, 1936 2,000 00 

3 % Dom. of Canada. 1945-1959-63 14,000 00 

164.500 00 

$ 167,825 89 



PUBLIC ACCOUNTS: PART I 45 

APPENDIX No. 6 

Sydney Pilots' Pension Fund 
In Account with the Dominion of Canada 

11945 

I»ril 1— Balance from March 31, 1945 $ 147,978 48 

Receipts from April 1, 1945 to March 31, 1946 •. . 7, 138 02 

Interest credited on cash balance 50 71 

Premium on $34,000 4^% Dominion of Canada bonds due Feb. 1, 1946 sold at 100.85 289 00 

Interest on bonds — 

4 % Dom. of Canada, 1932-1947-52 1 80 00 

4^% Dom. of Canada, 1931-1946-56 45 00 

4|% Dom. of Canada, 1931-1948-58 90 00 

4^% Dom. of Canada, 1931-1949-59 508 50 

3 % Dom. of Canada, 1942-1953-56 240 00 

3 % Dom. of Canada, 1943-1954-57 96 00 

3 % Dom. of Canada, 1935-1950-55 150 00 

3 % Dom. of Canada, 1938-39-1953-58 720 00 

3 % Dom. of Canada, 1944-1957-60 120 00 

3 % Dom. of Canada, 1941-1950-51 420 00 

3 % Dom. of Canada, 1943-1956-59 180 00 

3 % Canadian National Railways, 1934-1945-50 (Guaranteed) .50 22 

3 % Dom. of Canada, 1944-1959-62 243 75 

3}% Dom. of Canada, 1940-1948-52 97 50 

3 % Dom. of Canada, 1942-1952-54 450 00 

3 % Dom. of Canada Perpetuals, 1936 60 00 

3 % Dom. of Canada, 1945-1959-63 502 63 

4i% Dom. of Canada, 1926-46 1, 196 76 

6,250 35 



I 160,706 56 
Less — Pensions to Pilots and Widows 9, 950 69 



9 150,755 87 

Gain for year— $2,777,39. 

1946 

March 31 — Cash on deposit with Government I 1, 755 87 

Bonds held by Government — 

4 % Dom. of Canada, 1932-1947-52 $ 2,000 00 

4J% Dom. of Canada, 1931-1946-56 1,000 00 

4i% Dom. of Canada, 1931-1948-58 2,000 00 

4\% Dom. of Canada, 1931-1949-.59 11,300 00 

3 % Dom. of Canada, 1942-1953-56 8,000 00 

3 % Dom. of Canada, 1943-1954-57 3,200 00 

3 % Dom. of Canada, 1935-1950-55 5,000 00 

3 % Dom. of Canada, 1938-39-1953-58 24,000 00 

3 % Dom. of Canada, 1944-1957-60 4,000 00 

3 % Dom. of Canada, 1941-1950-51 14,000 00 

3 % Dom. of Canada, 1943-1956-59 6,000 00 

3 % Dom. of Canada, 1944-1959-62 6, 500 00 

3J% Dom. of Canada, 1940-1948-52 3,000 00 

3 % Dom. of Canada, 1942-1952-54 15,000 00 

3 % Dom. of Canada, 1945-1961-66 4,000 00 

3 % Dom. of Canada, Perpetual, 1936 2,000 00 

3 % Dom. of Canada, 1945-1959-63 38,000 00 

149,000 00 

$150,755 87 



4^ PUBLIC ACCOUNTS: PART I 

APPENDIX No. 7 

Saint John Pilots' Pension Fund 

In Account with the Dominion of Canada 

1945 

April 1— Balance from March 31, 1945 $107,014 57 

Receipts from April 1, 1945 to March 31, 1946 7, 163 10 

Interest credited on cash balance 135 31 

Premium on $15,500, il% Dominion of Canada bonds due Feb. 1, 1946 sold at 100-85 131 75 

Interest on bonds — 

4 % Dom; of Canada, 1932-1947-52 $ 40 00 

4|% Dom. of Canada, 1931-1946-56 45 00 

^% Dom. of Canada, 1931-1948-58 45 00 

4|% Dom. of Canada, 1931-1949-59 517 50 

3 % Dom. of Canada, 1943-1954-57 90 00 

3 % Dom. of Canada, 1942-1953-56 90 00 

3J% Dom. of Canada, 1936-1956-66 97 50 

3 % Dom. of Canada, 1935-1950-55 30 00 

3 % Dom. of Canada, 1938-39-1953-58 510 00 

3 % Dom. of Canada, 1944-1957-60 90 00 

3 % Dom. of Canada, 1941-1950-51 270 00 

3 % Dom. of Canada, 1943-1956-59 90 00 

3 % Canadian National Railways, 1934-1945-50 (Guaranteed) 25 11 

3 % Dom. of Canada, 1944-1959-62 225 00 

4i% Dom. of Canada, 1926-46 545 58 

3i% Dom. of Canada, 1940-1948-52 48 75 

3 % Dom. of Canada, 1942-1952-54 90 00 

3 % Dom. of Canada Perpetuals, 1936 30 00 

3 % Dom. of Canada, 1945-1959-63 770 24 

3,649 68 



Less — Pensions to Pilots and Widows $4, 538 97 

Cash withdrawal— W. E. Bennett ^ . 1,759 63 



$118,094 41 

6,298 60 

$111,795 81 

Gain for year— $4,781.24. 

1M6 

March 31 — Cash on deposit with Government $ 6, 795 81 

Bonds held by Government — 

4 % Dom. of Canada, 1932-1947-52 $ 1,000 00 

ih% Dom. of Canada, 1931-1946-56 1,000 00 

Ah% Dom. of Canada, 1931-1948-58 1,000 00 

4§%"Dom. of Canada, 1931-1949-59 11,500 00 

3 % Dom. of Canada, 1943-1954-57 3,000 00 

3 % Dom. of Canada, 1942-1953-56 3,000 00 

3i% Dom. of Canada, 1936-1956-66 3,000 00 

3 % Dom. of Canada, 1935-1950-55 1,000 00 

3 % Dom. of Canada, 1938-39-1953-58 17,000 00 

3 % Dom. of Canada, 1944-1957-60 3, 000 00 

3 % Dom. of Canada, 1941-1950-51 9,000 00 

3 % Dom. of Canada, 1943-1956-59 3, 000 00 

3 % Dom. of Canada, 1944-1959-62 6,000 00 

3i% Dom. of Canada, 1940-1948-52 1.. 500 00 

3 % Dom. of Canada, 1942-1952-54 3.000 00 

3 % Dom. of Canada Perpetuals, 1936 1,000 00 

3 % Dom. of Canada, 1945-1959-63 37,000 00 

105,000 00 

$ 111,795 81 



PUBLIC ACCOUNTS: PART I 47 

APPENDIX No. 8 

MoNTREAii Pilots' Pension Fund 

In Account with the Dominion of Canada 

1945 

April 1— Balance from Marcli 31, 1945 % 281,896 63 

Receipts from April 1, 1945 to March 31, 1946 23, 112 08 

Interest credited on cash balance 212 59 

Premium on Canadian National Railways and Province of Quebec coupons payable in U.S. Funds. . . . 134 25 

Premium on $6,000 4^% Dominion of Canada bonds due Feb. 1, 1946 sold at 100-85 51 00 

Premium on $5,000 Piovince of Quebec 42% Debentures payable March 2, 1945/.50 in U.S. Funds and 

called for redemption May 1 , 1945 500 00 

Interest on bonds — 

4 % Dom. of Canada, 1932-1947-1952 $ 200 00 

5 % Prov. of Ontario Debentures, 1923-1948 1,200 00 

4§% Dom. of Canada, 1931-1946-1956 315 00 

AWc Dom. of Canada, 1931-1949-1959 900 00 

3 % Dom. of Canada, 1942-1953-1956 180 00 

3 % Dom. of Canada, 1935-1950-1955 180 00 

3 % Dom. of Canada, 1938-39-1953-1958 2,010 00 

3 % Dom. of Canada, 1941-1950-1951 810 00 

3 % Canadian National Railways 1934-1945-50 (Guaranteed) 125 54 

3 % Dom. of Canada, 1943-1956-1959 300 00 

A\% Canadian National Railways 1927-1957 (Guaranteed) 855 00 

4^% Prov. of Quebec Debentures, 1933-1963 270 00 

4i% Dom. of Canada, 1926-46 211 19 

31% Dom. of Canada, 1940-1948-1952 487 50 

3 % Dom. of Canada, 1944-1959-1962 562 ,50 

5 % Canadian National Railways, 1924-1954 (Guaranteed) 250 00 

4i% Canadian National Railways, 1931-1956 (Guaranteed) 450 00 

3 % Dom. of Canada, 1942-1952-1954 210 00 

4i% Prov. of Quebec Debentures, 192&-194.5-1950 37 50 

3 % Dom. of Canada Perpetuala, 1936 150 00 

3i% Prov. of Quebec Debentures, 1941-1951-1953 175 00 

3 % Dom. of Canada, 1945-1959-1963 234 29 

10.113 52 



% 316,020 07 
Less — Pensions to Pilots and Widows ' 20,702 94 



$ 295,317 13 



Gain for year— $13,420.50. 

1946 

March 31— Cash on deposit with Government $ 12,317 13 

Bonds held bv Government — 

4 % Dom. of Canada, 1932-1947-52 $ 5,000 OO 

5 % Province of Ontario Debentures, 1923-48 24, 000 00 

4|% Dom. of Canada, 1931-1946-56 7,000 00 

Ah% Dom. of Canada, 1931-1949-59 20,000 00 

3 % Dom. of Canada, 1942-1953-56 6, 000 00 

3 % Dom. of Canada, 1935-1950-55 6,000 00 

3 % Dom. of Canada, 1938-39-1953-58 67,000 00 

3 % Dom. of Canada, 1941-1950-51 27,000 00 

3 % Dom. of Canada, 1943-1956-59 10,000 00 

4i% Canadian National Railways, 1927-57 (Guaranteed) 19, 000 00 

4^% Province of Quebec Debentures, 1933-63 6,000 00 

Z\% Dom. of Canada, 1940-1948-52 15,000 00 

3 % Dom. of Canada, 1944-1959-62 15,000 00 

5 % Canadian National Railways, 1924-54 (Guaranteed) 5, 000 00 

4^% Canadian National Railways. 1931-56 (Guaranteed) 10, 000 00 

3 % Dom. of Canada, 1942-1952-54 7.000 00 

3 % Dom. of Canada, 1945-1961-66 12.000 00 

3 % Dom. of Canada Perpetuals, 1936 5, 000 00 

3j% Province of Quebec Debentures, 1941-1951-53 5,000 00 

3 % Dom. of Canada, 1945-1959-63 12,000 00 

283.000 00 

% 295,317 13 



48 PUBLIC ACCOUNTS: PART I 

APPENDIX No. 9 

British Columbia Pilots' Pension Fund 

In Account with the Dominion of Canada 

1945 

April 1— Balance from March 31, 1945 $ 153,363 62 

Receipts from April 1, 1945 to Match 31, 1946 22, 529 94 

Interest credited on cash balance 89 23 

Premium on $15,000 4J% Dominion of Canada bonds due Feb. 1, 1946, sold at 100-85 127 50 

Interest on bonds — 

4 % Dom. of Canada, 1932-1947-52 $ 160 00 

4\% Dom. of Canada, 1931-1949-59 1,485 OO 

3i% Dom. of Canada, 1936-1956-66 195 00 

3 % Dom. of Canada, 1935-1950-55 270 00 

3 % Dom. of Canada, 1938-39-1953-58 1,020 00 

3 % Dom. of Canada, 1944-19-57-60 300 00 

3 % Dom. of Canada, 1941-1950-51 150 00 

3 % Dom. of Canada, 1944-1959-62 375 00 

3 % Canadian National Railways, 1934-1945-50 (Guaranteed) 125 55 

4i% Dom. of Canada, 1926-46 527 98 

3i% Dom. of Canada, 1940-1948-52 325 00 

3 % Dom. of Canada Perpetuals, 1936 150 00 

3 % Dom. of Canada, 1945-1959-63. 255 72 

5,339 25 



$ 181,449 54 
Less — Pensions to Pilots and Widows 15, 675 00 



$ 165,774 54 

Gain for year— $12,410.92. 

1946 

March 31 — Cash on deposit with Government $ 14, 774 54 

Bonds held by Government — 

4 % Dom. of Canada, 1932-1947-52 $ 4,000 00 

A\% Dom. of Canada, 1931-1949-59 33,000 00 

31% Dom. of Canada, 1936-1956-66 6,000 00 

3 % Dom. of Canada, 1935-1950-55 9,000 00 

3 % Dom. of Canada, 1938-39-1953-58 34,000 00 

3 % Dom. of Canada, 1944-1957-60 10,000 00 

3 % Dom. of Canada, 1941-1950-51 5,000 00 

3 % Dom. of Canada, 1944-1959-62 10,000 00 

3i% Dom. of Canada, 1940-1948-52 10,000 00 

3 % Dom. of Canada, 1945-1961-66 7,000 00 

3 % Dom. of Canada Perpetuals, 1936 5,000 00 

3 % Dom. of Canada, 1945-1959-63 18,000 00 

151.000 00 

$ 165,774 54 



PUBLIC ACCOUNTS: PART I 

APPENDIX No. 10 

Recoinage Statement 



49 





Amount 
withdrawn 

for 
recoinage, 
face value 


Amount 
withdrawn 

for 
recoinage, 
net value 


Amount 
recoined 
face value 


Loss on 
recoinage 


Gain on 
recoinage 


Balance 
held for 
recoinage 
net value 


Silver Coin 
Total to March 31, 1945 


S cts. 

9,321,013 85 
48,468 10 


% cts. 

9,222,475 82 
46,239 02 


$ cts. 

9,829,070 09 
50,427 59 


$ cts. 
96,072 70 


$ cts. 

736,627 01 
4, 188 57 


$ cts. 
Nil 


April 1, 1945 to March 31, 1946 


Nil 










9,369,481 95 


9,268,714 84 


9,879,497 68 


96,072 70 


740,815 58 


Nil 


•Bronze Coin 
Total to March 31. 1945 


219,119 96 
2,402 84 


215,318 13 
2, 180 20 


371,955 57 
2,944 33 


12 33 


156, 649 77 
764 13 


Nil 


April 1, 1945 to March 31, 1946 


Nil 










221,522 80 


217,498 33 


374,899 90 


12 33 


157,413 90 


Nil 



* Includes Tombac. 



APPENDIX No. 11 

Coinage Issued 



Denomination 


Total to 
March 31, 1945 


Total from 
April 1, 1945 to 
March 31, 1946 


Total to 
March 31, 1946 


Gold: — 

$5.00 


$ cts. 

1,388,060 00 
3,480,360 00 


$ cts. 


$ cts. 
1,388,060 00 


10.00 




3,480,360 00 










4,868,420 00 




4,868,420 00 








Silver:— 

$1.00 


2,285,852 00 

10,084,818 00 

28,527,703 25 

210,000 00 

17,556,544 00 

6,018,802 00 


38,300 00 

908,000 00 

1,224,000 00 


2,324,152 00 


0.50 


10,992,818 00 


0.25 


29,751.703 25 


0.20 


210,000 00 


0. 10 


974,000 00 


18,530,544 00 


0.05 


6,018,802 00 










64,683,719 25 


3,144,300 00 


67,828,019 25 


Nickel 


4,857,775 50 

1,407,824 50 

784,000 00 

7,092,035 00 


500 00 


4,858,275 50 


Tombac . 


1.407,824 50 


Steel .... 


737,300 00 
642,000 00 


1,521,300 00 


Bronze 


7,734,035 00 







50 PUBLIC ACCOUNTS: PART I 

APPENDIX No. 12 

COINAGE AND BULLION ACCOUNTS 
SiLVEK Bullion, Coinage and Medals Account 

Balances on hand, brought forward from March 31, 1945 $ 914, 114 70 

Bullion, worn coin, alloy, etc., purchased during 1945-46 921,762 83 

Copper transferred for medals 126 15 

Net gain on silver account 2, 558, 182 40 

4,394,186 08 

Bullion and coin sold 3, 152, 631 76 

Balances on hand, March 31, 1946 $ 1,241,554 32 

Bronze Coinage Account 

Balance on hand, brought forward from March 31, 1945 $ 37,024 69 

Worn coin and metal purchased during 1945-46 66, 853 03 

Net gain on coinage 644, 668 38 

748 546 10 

Coin and metal sold $ 642, 016 26 

Copper transferred to silver medal account 126 15 

642,142 41 

Balance on hand, March 31, 1946 $ 106,403 69 

Nickel Coinage Account 

Balance on hand, brought forward from March 31, 1945 S 914 09 

Blanks and mutilated coin purchased during 1945-46 72, 060 94 

Net gain on coinage 107, 237 87 

180,212 90 

Coin sold S 500 00 

Refund of overpayment of duty 244 24 

744 24 

Balance on hand, March 31, 1946 $ 179,468 66 

Steel Coinage Account 

Balance on hand, brought forward from March 31, 1945 S 41 , 444 80 

Metal and mutilated coin purchased during 1945-46 45, 115 78 

Plating charges. 26,257 00 

Freight charges 431 93 

Net gain on coinage 624, 289 41 



S 737,538 92 
Coin and scrap metal sold 737, 538 92 



Balance on hand, March 31, 1946 Nil 

Gold Bullion Account 

Value at 

$20.6718 + the Value at 

Ounces fine ounce fine (as $38.50 

in Mint's books) the ounce fine 

Gold on hand, April 1, 1945 136,166.521 $2,814,81172 $ 5,242,41106 

Gold purchased during 1945-46 2,561,416-884 52,949,184 74 98,614,550 03 

Gain on stock-taking 1, 166-755 24, 119 §3 44,920 07 

2,698,750-160 55,788,115 99 103,901,88116 

Gold sold during 1945-46 2,549,781-518 52,708, 660 95 98, 166, 588 44 

Balance, being gold on hand (exclusive of Dominion Assay Office balance) at 

March 31, 1946 148,968-642 3,079,455 04 5,735,292 72 



PUBLIC ACCOUNTS 
Part II 



Office of the 
Comptroller of the Treasury 

Dr. W. C. Clark, 
Deputy Minister, 
Department of Finance. 

Sir: 

The undersigned has the honour to transmit herewith Part II of the Pubhc Accounts of 
the Dominion of Canada for the fiscal year ended March 31, 1946. 

Respectfully submitted, 

B. G. McINTYRE, 
Comptroller of the Treasury. 
Ottawa, December 10, 1946. 



PUBLIC ACCOUNTS: PART II 

SUMMARIZED STATEMENT OF REVENUES AND CREDITS 



Department 



Ordinary 
Revenue 



Special 
Receipts 



A 

B 

BA 

C 

D 

E 

F 

G 

I 

J 

K 

L 

M 

N 

NA 

NB 

O 

P 

PA 

Q 

s 

u 

V 

VA 

W 

X 

Y 

Z 

ZA 



Agriculture 

Auditor Generals' Office 

Canadian Mutual Aid Board 

Chief Electoral Officer 

Civil Service Commission 

External Affairs 

Finance 

Fisheries 

Insurance 

Justice 

Labour 

Legislation 

Mines and Resources 

National Defence — Army Services . 
National Defence — -Naval Services . 

National Defence — Air Services 

National Health and Welfare 

National Revenue 

National War Services 

Post Office 

Privy Council Office 

Public Printing and Stationery .... 

Public Works 

Reconstruction and Supply 

Royal Canadian Mounted Police . . . 

Secretary of State 

Trade and Commerce 

Transport 

Veterans Affairs 



1,024,226 03 



92,800 00 



213,496 65 

83,016,523 12 

1,100,703 98 

170,819 21 

564,909 63 

5,192 63 

57,660 46 

1,153,567 12 

488,770 06 

100,600 11 

343,898 21 

273,568 20 

2,194,093,905 64 



68,635,559 07 

7 38 

260,412 81 

883,330 83 

152,262 25 

1,166,455 19 

838,093 40 

4,768,068 19 

2,371,740 44 

1,385,283 30 



1,726,267 91 

67,173 26 

4,143.123 11 



653 30 

425 59 

1,878,770 66 

8,780 24 



43,970 03 
2,526,688 84 



204,668 70 

15,340 295 89 

7,174,263 12 

34,343,022 85 

89,533 30 

1,554 69 

650,444 27 

224,715 60 

1,676 23 



266,388 86 

554,278,992 88 

39,682 17 

30,006 97 

929,327 78 

2,368,203 12 

632,374 13 



$2,363,161,853 91 



$ 626,971,003 50 



Certified correct. 



B. G. McINTYRE, 

Comptroller of the Treasury. 



PUBLIC ACCOUNTS: PART II 
BY DEPARTMENTS FOR THE YEAR ENDED MARCH 31, 1946 



Total 

Consolidated 

Fund Revenue 


Credits 

to Non-Active 

Accounts 


Refunds 
on Capital 
Accounts 


Adjusting 
Entries 


Total 

Revenues 

and Credits 


2,750,493 94 
67 173 26 








2,750,493 94 








67,173 26 


4 143 123 11 








4,143,123 11 


92 800 00 








92,800 00 


653 30 








653 30 


213 922 24 








213.922 24 


84,895,293 78 
1 109 484 22 








84,895,293 78 








1,109,484 22 


170 819 21 








170,819 21 


608,879 66 
2 531 881 47 








608,879 66 








2,531,881 47 


57 660 46 








57,660 46 


1 358 235 82 






45,435 70 


1,403,671 52 


15 829 065 95 






15,829,065 95 


7,274,863 23 
34 686 921 06 








7,274,863 23 








34,686,921 06 


363 101 50 








363,101 50 


2 194 095 460 33 








2,194,095,460 33 


650 444 27 








650,444 27 


68 860 274 67 








68,860,274 67 


1 683 61 








1,683 61 


260 412 81 








260,412 81 


1 149 719 69 








1,149,719 69 


554 431 255 13 








554,431,255 13 


1 206 137 36 








1,206,137 36 


868 100 37 








868.100 37 


5,697,395 97 
4,739,943 56 
2,017,657 43 








5,697.395 97 


96 39 


375,643 41 


22,631,041 47 


27,746,724 83 
2,017,657 43 










$2,990,132,857 41 


$ 96 39 


$375,643 41 


$22,676,477 17 


$3,013,185,074 38 



The accounts of Revenue, which are associated with the foregoinp; Statement, have been examined under my direction and 
subject to the relative observations in my report to the House of Commons, made in accordance with the provisions of the 
Consolidated Revenue and Audit Act, 1931, I certify as the result of my audit that the Statement is correct. 



WATSON SELLAR. 

Auditor General. 



71033— 8-A 



PUBLIC ACCOUNTS: PART II 
SUMMARIZED STATEMENT OF ORDINARY REVENUE BY MAIN CLASSIFI 



— 


Department 


Return on 
Investments 


Privileges, 

Licences and 

Permits 


Proceeds 
from Sales 


Services and 
Service Fees 


A 


Agriculture 




269.890 41 


394,265 90 


297,197 23 


C 


Chief Electoral Officer 






E 


External Affairs 




160,960 93 


738 81 

6,533 02 

1,017,939 23 

20 00 

355,773 81 

1.979 67 


780 80 


F 


Finance 


69,758,669 95 


40,959 85 


G 


Fisheries 


51,506 95 


16,133 91 


I 


Insurance 




170,779 26 


J 


Justice 




11,284 81 


55 69 


K 


Labour 






L 


Legislation 




56,811 94 
537.110 57 


819 29 


M 


Mines and Resources 


39,630 34 


229,026 81 


174,235 60 


N 


National Defence — Army Services 




NA 


National Defence — Naval Services 










NB 


National Defence — Air Services 













National Health and Welfare 




8.450 89 
29,460 86 


20 
1,786 09 
5,374 54 


232,038 03 


P 


National Revenue 




368,030 02 


Q 


Post Office 




1,000 00 


s 


Privy Council Office 








u 


Public Printing and Stationery 






259,206 45 
2.261 42 




V 


Public Works 




177,514 52 
1,532 80 
828 50 
729,747 84 
376,396 27 
839,935 59 
559.980 87 


657,477 01 


VA 


Reconstruction and Supply 


142,839 67 




W 


Royal Canadian Mounted Police 


2,016 85 

6. 176 37 

38.197 18 

14.879 57 


1,062,004 66 


X 


Secretary of State 




96.007 78 


Y 


Trade and Commerce 


774 79 
384,497 96 
588,213 43 


3.639,096 44 


z 


Transport 


1,023,937 09 


ZA 


Veterans Affairs 












$ 70,914,626 14 


$3,811,413 75 


$ 2.336.175 92 


$ 7,780,552 66 



PUBLIC ACCOUNTS: PART 11 
CATIONS AND DEPARTMENTS FOR THE YEAR ENDED MARCH 31, 1946 



Refunds 

of 

Expenditure 


Miscellaneous 


Other 
Non-Tax 
Revenue 


Total 
Non-Tax 
Revenue 


Total Tax 
Revenue 


Total 


20,600 93 


42,271 56 

92,800 00 

1,488 33 

10,506 70 

14, 167 31 

19 95 

186,600 52 

423 08 

21 

8,366 55 

488,751 46 

100,600 11 

343,898 21 

30,363 47 

305.936 85 

3,404 03 




1,024,226 03 

92,800 00 

213,496 65 

74,795 909 11 

1,100,703 98 

170,819 21 

564,909 63 

5, 192 63 

57,660 46 

1,096,732 48 

488,770 06 

100,600 11 

343,898 21 

273,568 20 

707,485 90 

68,635,559 07 

7 38 

260,412 81 

883,330 83 

152,262 25 

1,166,455 19 

838,093 40 

4,073,549 91 

2,371,740 44 

1,385,283 30 




1,024,226 03 








92,800 00 


49,527 78 






213,496 65 


25, 205 34 
956 58 


4,954,034 25* 


8,220,614 01 


83,016,523 12 
1,100,703 98 








170,819 21 


11,194 80 






564,909 63 


2,789 88 






5,192 63 


29 02 






57,660 46 


108,362 61 




56.834 64 


1,153,567 12 


18 60 




488,770 06 








100,600 11 








343,898 21 


2,715 61 






273,568 20 


2,272 08 




2,193,386,419 74 


2,194,093,905 64 


12,667 14 


68,613,113 36t 


68,635,559 07 


7 38 




7 38 


1,206 36 








260,412 81 


45,617 27 


460 61 

2 00 

65,412 99 

5,825 44 

535 03 

73,253 54 






883,330 83 


7,887 78 






152,262 25 


36,192 19 






1,166,455 19 


335 97 






838,093 40 


18,550 20 




694,518 28 


4,768,068 19 


35,236 69 




2,371,740 44 


237,089 00 






1,385,283 30 












$618,463 21 


$1,775,087 95 


$73,567,147 61 


$160,803,467 24 


$2,202,358,386 67 


$2,363,161,853 91 



* Department of Finance — Bullion and Coinage. 
t Post OflGce Department — Postal Revenue. 



FUBLIC A ceo UNTS: PART II 
SUMMARIZED STATEMENT OF APPROPRIATIONS, EXPENDITURES, 



Department 



Appropriations 



Ordinary 



Special 



Agriculture 

Auditor General's Office 

Canadian Mutual Aid Board 

Chief Electoral Officer 

Civil Service Commission 

External Affairs 

Finance. 

Fisheries • 

Governor General and Lieutenant-Governors . 

Insurance 

Justice 

Labour 

Legislation 

Mines and Resources 

National Defence — Army Services 

National Defence — Naval Services 

National Defence — Air Services 

National Health and Welfare 

National Revenue 

National War Services 

Post Office 

Prime Minister's Office 

Privy Council Office 

Public Archives 

Public Printing and Stationery 

Public Works 

Reconstruction and Supply 

Royal Canadian Mounted Police 

Secretary of State 

Trade and Commerce 

Transport 

Veterans Affairs 



Total Expenditures. 



LOANS AND ADVANCES 

To Railway and Steamship Companies — 

Transport 

Transport — War (U.K. Financing) 

Transport — War 

To Foreign Exchange Control Board — 

Finance — War (Section 3) 

To Sundry Government Agencies — 
Departmental: 

Transport 

Veterans Affairs 

Crown Companies: 

Finance 

Finance — War 

Reconstruction and Supply 

Reconstruction and Supply — War 

To Provincial and Municipal Governments — 

Transport — War 

To United Kingdom and Other Governments — 

Finance 

Reconstruction and Supply — War (Section 3) . . . 

Trade and Commerce — War (Section 3) 

Miscellaneous — 

Finance 

Mines and Resources 



INVESTMENTS . 

Central Mortgage and Housing Corporation — Capital 
Advances — 

Finance 

Canadian Farm Loan Board — Bonds — 

Finance 

M iscellaneous — 

Finance 

Transport — War 



War Expenditure and Demobilization — 
Appropriations — Unallotted balance. . . 



126, 

806, 
3, 
1, 
5, 

750, 
5, 



49, 

3, 

18, 

959, 

242, 

951, 

227, 

24, 

14, 

61, 

1, 



28, 
318, 

12, 

1, 

158, 

67, 
420, 



293,752 78 
706,360 00 
416,854 43 
098,106 67 
145,508 60 
433,364 81 
006,008 52 
961,762 16 
235,776 06 
201,555 00 
830,435 33 
084,128 72 
213,818 44 
253,368 89 
342,677 69 
528,687 14 
334,140 00 
104,111 29 
464,385 21 
781,474 23 
836,834 64 
88,879 92 
916,601 08 
135,877 00 
248, 175 66 
395,555 17 
518,572 11 
845,046 64 
036,237 46 
325,975 57 
728,072 04 
263,730 75 



10,318,960 07 
379,238 44 



3,091 

479 

4,521 

575,694 

3,262 

226 

198 

6,106 

20,613 

3,134 

11,469 

88 

24 

13 

213,640 

22,630 

5 

57,729 

61 

418 

126 

238 

16,283 

4,442 

7,283 

954 

7,349 

18,266 

72,849 



390 54 
632 04 
653 85 
521 84 
017 67 
614 88 
964 34 
031 32 
474 69 
442 29 
089 31 
899 26 
004 14 
640 00 
798 88 
174 76 
183 23 
645 67 
022 47 
621 12 
876 69 
136 97 
,531 12 
314 82 
610 30 
,417 85 
,322 64 
655 33 
,231 97 



5,267,775,834 01 



1,061,902,118 50 



,600,046 58 
231,447 04 
,438,196 00 



65, 
11 
700,000,000 00 



90,857 59 
090,000 00 

000,000 00 
289,431 76 
293,074 09 
714,076 23 

53,000 00 

412,051 00 
841,209 71 
075,760 40 

,171,506 83 
3,857 79 



25,000,000 00 

2,100,000 00 

2,069,062 50 
811,523 00 



67, 

4, 

136, 



26,068,117 44 

2,0C|p,0O0 00 

"i;293;674'()9 



67,412,051 00 



1,494,358 83 
3,857 79 



25,000,000 00 
2,100,000 00 
2,069,062 50 



1,083,285,100 52 



528,396 00 



127,440,521 65 



Grand Total. 



$6,351,589,330 53 



$1,189,342,640 15 



17,080,836 52 



112,084 32 



20, 661 65 

i44;8i9 ie 



17,358,401 65 



$17,358,401 65 



Certified correct. 

B. G. McINTYRE, 

Comptroller of the Treasury. 



PUBLIC ACCOUNTS: PART II 



ETC., BY DEPARTMENTS FOR THE YEAR ENDED MARCH 31, 1946 

















Expenditures 






Lapsed 


War 

and 

Demobilization 


Government 

Owned 
Enterprises 


Capital 
Accounts 


Write Down 
of Assets and 
Other Charges 


Adjusting 
Entries 


Total 


— 


82 977,793 64 










110,377,590 23 

653,241 02 

801,380,053 19 

3,091,390 54 

1,119,165 65 

4,904,703 81 

744,966,870 54 

3,628,408 61 

226,614 88 

198,964 34 

6,124,751 11 

43,493,256 27 

3,134,442 29 

15,134,610 78 

949,667,103 62 

241,783,025 83 

949,343,435 43 

224,878,336 02 

23,605,090 89 

14,250,022 88 

57,914,415 72 

78,859 59 

1,690,347 51 

126,876 69 

238,136 97 

22,488,402 59 

283,249,791 22 

12,058,998 10 

988,226 61 

151,973,208 29 

61,752,200 34 

401,707,964 26 


15,916,162 55 


274,002 58 










53,118 98 


801,380,053 19 










5,036,801 24 










6,716 13 


639 533 61 










26,342 95 


383,049 96 
144,271,386 70 










528,661 00 






25,000,962 00 




5,039,137 98 


254,306 62 








2,333,353 55 













9,161 18 












2,590 66 


18,719 79 










705,684 22 


22,859,119 93 










5,590,872 45 













79,376 15 


3,475,266 61 








45,435 70 


3,118,758 11 


949,578 204 36 








9,675,574 07 


241,759,021 69 










745,661 31 


949,329 795 43 










1,990,704 57 


11,237,537 14 










2,225,775 27 


974,916 13 










859,294 32 


14,244 839 65 










531,451 35 


184,770 05 










3,922,418 92 


17,837 12 










10,020 33 










226,253 57 












9,000 31 












10,038 69 


6,204,871 47 










5,907,152 58 


278,807,476 40 










35,268,780 89 


4,775,387 80 










786,048 54 


33,808 76 










48,010 85 


144,623,885 65 










6,352,767 28 


15,012,846 33 
328,359,040 25 


1,333,417,06 


4,508,240 15 




22,631,041 47 


5,975,871 70 


499,692 04 


18,555,766 49 












4,002,949,197 25 


1,333,417 06 
65,600,046 68 


4,508,240 15 


25,500,654 04 


22,676,477 17 


5,136,228,505 82 

05,600 046 58 

231,447 04 

11,399,341 48 

700,000,000 00 

90,857 59 
20,068,117 44 

2,000,000 00 

289,431 76 

1,293,074 09 

6,714,076 23 

34,606 37 

67,412,051 00 

4,841,209 71 

136,075,760 40 

1,494,358 83 
3,857 79 

25,000,000 00 

2,100,000 00 

2,069,062 50 
778,318 12 


131,547,328 19 


231,447 04 










11,399,341 48 










38,854 52 


700,000,000 00 














90,857 59 


















29,021,882 56 














289,431 76 






















6,714,076 23 
34,606 37 




















18,393 63 














4,841,209 71 












136,075,760 40 






















677, 148 00 


















































778, sis 12 










33,204 88 














860,364,191 11 


65,690,904 17 








1,053,495,616 93 


29,789,483 59 






















528,396 00 
















14,863,313,388 36 


$67,024,321 23 


84,508,240 15 


$25,500,654,04 


$22,676,477 17 


$6,189,724,122 76 


$161,865,207 78 



The accounts of Expenditure, which are associated with the foregoing Statement, have been examined under my direction, 
and subject to the relative observations in my report to the House of Commons made in accordance with the provisions of the 
Consolidated Revenue and Audit Act, 1931, I certify as the result of my audit that the Statement is correct. 

WATSON SELLAR, 
Auditor General. 



71033— 9-A 



iO PUBLIC ACCOUNTS: PART II 

SUMMARIZED STATEMENT OF WAR EXPENDITURES TO CLOSE OF FISCAL YEAR 1945-46 



Department 



Amount 



A 
B 

BA 
C 
D 
E 

r 

G 
J 
K 

L 

M 

N 

NA 
NB 

O 

P 
PA 

Q 

R 

S 

T 

V 
VA 

W 

X 

Y 

Z 
ZA 



Agriculture 

Auditor General's Office 

Canadian Mutual Aid Board 

Chief Electoral Oflicer 

Civil Service Commission 

External Affairs 

Finance 

Fisheries 

Justice 

Labour 

Legislation 

Mines and Resources 

National Defence — Army Services 
National Defence — Naval Services 
National Defence — Air Services . . . 

National Health and Welfare 

National Revenue 

National War Services 

Post Office 

Prime Minister's Office , 

Privy Council Office 

Public Archives 

Public Works 

Reconstruction and Supply 

Royal Canadian Mounted Police. . 

Secretary of State 

Trade and Commerce 

Transport 

Veterans Affairs 

Total 



280,437 

958 

,552,291 

5 

2,457 

2,398 

,541,102 

1,165 

247 

86,304 

115 

25,373 

,440,596 

,449,470 

,257,879 

29,086 

1,917 

62,460 

1,962 

85 

0,638 

3 

35,190 

,250,100 

23,247 

669 

176,035 

138,517 

400,165 



,968 58 
,896 36 
,869 38 
,475 00 
,954 39 
,567 % 
,173 22 
,464 54 
,367 45 
,585 16 
,070 25 
,087 00 
,462 58 
,820 15 
,319 57* 
,668 87 
,953 98 
,327 38 
,251 13 
,486 38 
,266 36 
,460 00 
,153 91 
,055 16** 
,234 91 
,685 21 
,672 54 
,650 98 
,017 11 



$17,766,884,965 51 



* Includes the cancellation, under authority of c. 12, 1946. of S42o,000,000 representing the amount owing by 
the Government of the United Kingdom with respect to the British Commonwealth Air Training Plan. 

**lncludes a credit of $46,496,919.65 received from War Assets Corporation and derived from sale of war 
assets declared surplus by various Departments. 

The above departmental totals represent the cumulative War and Demobilization expenditures after applying 
(a) refunds of Previous Years' War Expenditures received to the close of 1945-46, (b) items classified as War 
Revenues in 1940-41 and 1941-42, (c) items classified as Miscellaneous War Revenues, and Sale of Surplus War 
Assets in 1943-44 and (c/) items classified as Miscellaneous War Revenues, Sale of Surplus War Assets 
and Cash Surpluses from Operations (of certain projects operated through re^■olv^ng funds), in 1944-45 
and 1945-46. They do not include outstanding loans and advances made under authority of the various War 
Appropriation Acts and the War Appropriation (United Kingdom Financing;) Act, 1942, to Government-owned 
companies, private companies and Allied Governments. 

Details by allotments of the amount shown for each department precede the details of War and Demobiliza- 
tion expenditures in each departmental section hereof. Details of previous years' expenditures and credits by 
fiscal years, will be found in the Annual Reports of the Auditor General for 1940 to 19^2 inclusives, and ini 
Public Accounts, 1943, 1944 and 1945. 



1945-46 
PUBLIC ACCOUNTS 



PART II 
A 



DEPARTMENT OF AGRICULTURE 



Details of 
REVENUES AND EXPENDITURES 



Details of 
OPEN ACCOUNTS 



71033—1 



A— 2 PUBLIC ACCOUNTS. PART II 



DEPARTMENT OF AGRICULTURE 



Reference Table 

Page 

Appropriations (Summary and Index) A-5 

War and Demobilization Allotments (Summary and Index) .... A-40 



Apple Agreements : A-51 

Cheese and cheese factories, improvements to A-38 

Cold storage warehouses, subsidies for A-27 

Experimental Farms Service A-12 

Feed grains, reserve stock of A-48 

Feed grains, Western, freight assistance on A-46 

Fertilizers, subventions and freight allowances A-49 

Fruit used in manufacture of jam, subsidies on A-59 

Hog carcasses, premiums on A-53 

Milk, for butter, for fluid milk and cheese, subsidies on A-57 

Other Governments, disbursements for A-61, 62 

Prairie Farm Assistance Act A-34, 36 

Prairie Farm Emergency Fund A-36, 62 

Prairie Farm Reihabilitation Act and Water Storage A-32 

Tomatoes, corn, beans and peas, subsidies to producers A-58, 59 

Wheat Acreage Reduction payments A-36 

Wheat, Western, used as feed for livestock, subsidy on A-47 



DEPARTMENT OF AGRICULTURE A— 3 



DEPARTMENT OF AGRICULTURE 



GENERAL SUMMARY 
BY DOMINION BALANCE SHEET ACCOUNTS 

Revenues and Expenditures 

Jxpenditures — Revenues — 

[8b] Consolidated Deficit Account: [8b] Consolidated Deficit Account : 

Ordinary 10,318,960 07 Ordinary 1,024,226 03 

Special 17,080,836 62 Special Receipts 1,726,267 91 

War and Demobilization 82,977,793 64 



$110,377,590 23 $ 2,750,493 94 



Receipts and Disbursements — Open Accounts 

[3] Loans and Advances (Cr.) 5,495,833 37 [ 9] Floating Debt (Dr.) 168,587 37 

[10] Deposit and Trust Accounts 1,918,995 64 

[12] Deferred Credits 2,887 90 

[13] Sundry Suspense Accounts 258 56 



(Cr.)$ 5,495,833 37 $ 1,753,554 73 



Note.— Where there have been both receipts and disbursements affecting the above accounte, the net amount only 
is shown. For details see page A-61. 



REVENUES 

Comparative Summary 

1945-46 1944-45 
Ordinary Revenue — 

A Privileges, Licences and Permits 269,890 41 229,108 29 

B Proceeds from Sales 394,265 90 457,137 06 

C Services and Service Fees 297,197 23 315,600 51 

D Refunds of Expenditure 20,600 93 10,677 35 

E Miscellaneous 42,271 56 • 7,492 49 

Total Ordinary 1,024,226 03 1,020,015 70 

Special Receipts — 

F Refunds of Previous Years' Special Expenditures 7,258 31 29,532 64 

G Refunds of Previous Years' War Expenditures 1,719,009 60 987,962 98- 

Grand Total $2,750,493 94 $2,037,511 32 

Details 

Ordinary Revenue — 

A Privileges, Licences and Permits: Registration and licence fees, $62,084.17; rentals from 
employees occupying dwellings on government properties, $29,679.38; community pasture fees, 
$166,807.53; water charges, $8,414.77; sundry, $2,904.56 269,890 411 

B Proceeds from Sales: Experimental Farms live stock and produce, $320,909.43; live stock 
originally purchased under policies administered by the Production Services, $33,686.07; live 
stock and produce under the Prairie Farm Rehabilitation Act, $14,990.17; other live stock 
and produce, $5,550.98; irrigated land, $6,121.21; final payment on the sale of the 
Experimental Station at Cap Rouge, Que., $6,750 (P.C. 4301 of August 30, 1940); third 
instalment on the sale of the Experimental Station at Rosthem, Sask., $5,000 (P.C. 5/7263 

of September 17, 1943) ; sundry, $1,258.04 394,265 80> 

71033— IJ 



A— 4 PUBLIC ACCOUNTS, PART II 

C Services and Service Fees: Race Track Supervision — difference between receipts and expenses, 
$7,677.38; inspection fees, $264,896.25; record of performance fees, $19,217.25; fumigation fees, 
$1,593.67 ; grain cleaning, $1,033.06; labour charges, $1,625.32 ; sundry, $1,154.30 297,197 23 

D Refunds of Previous Years' Expenditures 20,600 93 

This item includes $12,665 representing refund on amount advanced on mortgage to 
Growers' Cold Storage and Ice Company Limited, Grimsby, Ont. 

E Miscellaneous: Fines and forfeitures, $2,775; livery charges, $3,616.50; interest, $35,689.83*; 

sundry, $190.23 42,271 56 

♦Includes $34,578.58 representing payment of interest from January 31, 1922, to April 30, 
1945, on amount advanced on mortgage to Growers' Cold Storage and Ice Company Limited, 
Grimsby, Ont, 



Total Ordinary 1,024,226 03 

Special Receipts — 

F Refunds of Previous Years' Special Expenditures: Wheat Acreage Reduction, $5,539.25; 

Agricultural Research Special Projects, $1,108.15 ; sundry, $610.91 7,258 31 

G Refunds of Previous Years' War Expenditures. (As detailed on page A-40) 1,719,009 60 

These amounts include proceeds from sales resulting from the various programs pertaining 

to the War activities of the Department. 



Grand Total $2,750,493 94 



Certified correct. 



H. BARTON, 

Deputy Minister. 



See No. of 
Page Vote 



DEPARTMENT OF AGRICULTURE 

APPROPRIATIONS AND EXPENDITURES 

Comparative Summary 



Services 



1945-46 
Appropriations 



1945-46 
Expenditures 



A— 5 



1944-45 
Expenditures 



A-7 
A-7 

A-7 

A-7 

A-7 

A-8 



A-8 

A-8 

A-9 

A-9 

A-10 

A-10 

A-12 

A-12 
A-13 

A-14 



A- 18 

A- 18 

A-21 
A-22 



A-22 
A-24 



A-25 
A-25 



ADMINISTRATION SERVICE 

Stat. Salary of Minister, Salaries Act, c. 24, 1944 10,000 00 10,000 00 10,000 00 

Stat. Motor Car Allowance to Minister, Appropria- 
tion Act No. 5, c. 61, 1931 2,00000 2,000 00 2,000 00 

1\ Departmental Administration 150,830 00 140,889 93 125,890 01 

648/ 

2\ Publicity and Extension Division 137,229 00 124,278 03 101 ,727 14 

427/ 

3 Advisory Committee on Agricultural Services . . 3 , 000 00 1 , 777 90 2 , 779 27 

4 Contributions to Empire Bureaux, in the 

amoimts detailed in the Estimates 47,397 00 43,427 40 33,440 07 

SCIENCE SERVICE 

5\ Science Service Administration 30,349 00 27,001 17 24,555 87 

428/ 

6\ Animal and Poultry Pathology 166,720 00 163,886 43 145,619 19 

429/ 

7\ Bacteriology and Dairy Research 50,480 00 45,193 13 43,267 72 

430/ 

8\ Botany and Plant Pathology 448,627 00 392, 171 94 360,626 62 

431/ 

9 \ Agricultural Chemistry 142,783 00 136,193 73 105,706 04 

432/ 

10\ Entomology 737,593 00 726,423 85 569,229 94 

433 ) 

lli Plant Protection 324,541 00 318,510 20 296,953 15 

434/ 

EXPERIMENTAL FARMS SERVICE 

12 \ Exrjerimental Farms Service Administration. . . 65,005 00 

435/ 

13\ Central Experimental Farm 821 ,668 00 

436/ 

141 Branch Farms and Stations and Illustration 
437/ Stations 1 ,930,952 00 

PRODUCTION SERVICE 

15 \ Production Service Administration 38,411 00 

649/ 

Health of Animals — 

16 Administration of Animal Contagious Di- 

seases Act, and Meat and Canned Foods 

Act 1 ,924,443 00 

17 Compensation for Animals Slaughtered 372,620 00 

438 To provide for payment of compensation to 

owners of animals affected with diseases 
coming under the operation of the Animal 
Contagious Diseases Act, which have died 
or have been slaughtered under circum- 
stances unprovided for under the above 
Act and Regulations thereunder, in the 
amounts detailed in the Estimates 348 00 348 00 874 00 

18 Live Stock and Poultry 762,925 00 700,934 91 682,06114 

191 Plant Products — Seeds, Feeds, Fertilizers, In- 

439/ secticides and Fungicides Control, including 
grant of $18,900 to Canadian Seed Growers' 
Association 618,594 00 577,884 69 540,822 29 

20 Grants to Fairs and Exhibitions, in the amounts 

detailed in the Estimates 62,690 00 62,689 14 65,000 00 

21 Grants to Agricultural Organizations, in the 

amounts detailed in the Estimates 33,500 00 32,500 00 32,500 00 



62,285 98 60,108 78 

778,487 45 769,744 16 

1,807,49187 1,547,365 61 

36,981 92 33,539 03 



1,833,882 53 1,742,839 13 
170,089 75 191,792 80 



A— 6 PUBLIC ACCOUNTS. PART 11 

See No. of 1945-46 1945-46 1944-45 

Page Vote Services Appropriations Expenditures Expenditures 



MARKETING SERVICE 

A-25 22 Marketing Service Administration Ill ,742 00 97,207 14 100,552 10 

A-26 23\ Agricultural Economics 144 , 880 00 129 , 598 55 106 , 403 50 

440/ 

A-26 24\ Dairy Products 423,719 00 407,990 09 381,375 53 

441/ 
A-27 25] Subsidies for Cold Storage Warehouses imder 
442}- the Cold Storage Act, and Grants, in the 

650J amounts detailed in the Estimates 870,323 31 249,438 65 139,855 01 

A-29 26"! Fruit, Vegetable and Maple Products, and 
651 / Honey, including Grant of $5,000 to Canadian 

Horticultural Council 617,000 00 584,606 10 580,186 42 

A-30 27\ Live Stock and Live Stock Products 641 ,507 00 639,203 70 592,933 50 

443/ 
A-31 28 Marketing of Agricultural Products, including 
temporary appointments that may be re- 
quired to be made, notwithstanding anything 
contained in the Civil Service Act, the amount 
available for such appointments not to exceed 
$15,000 25,000 00 9,165 89 27,312 27 

SUPERANNUATION AND RETIREMENT 
BENEFITS 

A-32 Stat. Gratuities to families of deceased employees, 

Civil Service Act, c. 22, R.S 6,420 00 6,420 00 .7,213 32 

Total Ordinary 11,723,296 31 10,318,960 07 9,424,273 61 

SPECIAL 

A-32 29\ Prairie Farm Rehabilitation Act and Water 
444/ Storage. (An amount of $500,000 is available 
in the Appropriation for Reconstruction for the 
St. Mary and Milk Rivers Water Develop- 
ment Project.) 2,350,000 00 2,141,827 88 1,918,874 93 

A-34 301 Prairie Farm Assistance Act— Administration.. 355,000 00 327,418 54 188,155 82 

445/ 

A-36 Stat. Prairie Farm Assistance Act, c. 50, 1939 12 , 051 , 805 62 12 , 051 , 805 62 1 , 294 , 957 83 

A-36 31 To provide for Wheat Acreage Reduction Pay- 
ments; for administration expenses in con- 
nection therewith, and for temporary appoint- 
ments that may be required notwithstanding 
anything contained in the Civil Service Act. . 600,000 00 556,499 31 1,967,545 76 

A-38 32 To provide for assistance to encourage the Im- 
provement of Cheese and Cheese Factories ... 1 , 800 , 000 00 1 , 686 , 500 70 1 , 647 , 417 66 

A-38 33 To provide assistance for the replacement of 

maple production equipment 200,000 00 87,784 45 

A-38 34 To provide for Administrative Expenses, Agri- 
cultural Prices Support Act, 1944 50,000 00 17,444 94 7,641 78 

A-39 35 Agricultural Research Special Projects 200,000 00 180,780 23 135, 110 89 

A-39 446 Science Service — To provide for eradication 
measures in connection with an outbreak of 
the European Elm Disease 43,700 00 30,774 85 

Expenditures: from appropriations not required 
for 1943-46 9,421 47 

Total Special 17,650,505 62 17,080,836 52 7,169,126 14 

Allotted from the War Expenditure 
and Demobilization Appropriation 
(Details on page A-40) 96 , 919 , 950 85 82 , 977 , 793 64 88 , 053 , 717 25 

Grand Total $126,293,752 78 $110,377,590 23 $104,647,117 00 



DEPARTMENT OF AGRICULTURE A— 7 

ADMINISTRATION SERVICE 

Salary of Minister, Hon. J. G. Gardiner, Salaries Act, c. 24, 1944 $ 10,000 00 

Motor Car Allowance to Minister, Appropriation Act No. 5, c. 61, 1931 $ 2,000 00 



Vote 1 (and Vote 648, Further Supplementary Estimates) Departmental Administration 

Estimates Allotments Expenditures 

Salaries 111,220 00 111,220 00 108,819 44 

Cost of Living Bonus and Other Pay-list Items 10,310 00 10,310 00 9,891 93 

Equipment 6,000 00 6,000 00 4,606 40 

Miscellaneous 300 00 400 00 308 61 

A Printing and Stationery 8,000 00 8,000 00 7,864 49 

Telephones, Telegrams and Postage 3,000 00 2,900 00 1,772 39 

B Travelling Expenses 12,000 00 12,000 00 7^626 67 

$ 150,830 00 $ 150,830 00 $ 140,889 93 



As of March 31, 1946, there were 63 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date or at date of separation (shown in 
parenthesis) follows: G. S. H. Barton, Deputy Minister, $10,000; J. G. Bouchard, Assistant Deputy Minister, 
$5,400; D. M. Allan, $4,080; H. S. Athey, $4,000; D. L. Burgess, $3,720; I. J. Cummings, $3,720; D. Dunbar, 
$2,520; W. D. Goold, $2,520; S. R. N. Hodgins $5,100; A. L. Shaw, $2,700 (Sept. 4); E. F. Steele, $4,020; 
G. A. Traill, $2,400. 

A Payments were made to the Department of Public Printing and Stationery. 

B Travelling expenses of $300 or over were paid to: Hon. J. G. Gardiner, $3,250.66; D. M. Allan, $1,776.02; 
G. S. H. Barton, $941.51. 



Vote 2 (and Vote 427, Supplementary Estimates) Publicity and Extension Division 

Estimates Allotments Expenditures 

Salaries and Wages 72,310 00 72,310 00 70,866 67 

Cost of Living Bonus and Other Pay-list Items 8,619 00 8,619 00 8,082 90 

Express, Freight and Cartage 3,500 00 4,200 00 3,95175 

A Printing and Stationery 10,000 00 12.000 00 9,445 67 

Supplies and Materials 34,000 00 30,800 00 23,086 78 

Telephones, Telegrams and Postage 2,800 00 2,800 00 2,785 85 

B Travelling Expenses 6,000 00 6,500 00 6,058 41 

$ 137,229 00 $ 137,229 00 $ 124,278 03 



As of March 31, 1946, there were 40 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows: W. A. Garland, $3,000; F. James, 
$3,720; R. B. W. Marven, $3,060; J. S. McGifiin, $3,240; F. C. Nunnick, $4,320. 
Wages of labourers and casual employees amounted to $8,383.95. 
A Payments were made to the Department of Public Printing and Stationery. 

B Travelling expenses of $300 or over were paid to: S. A. Brown, $322.27; L. Cummings, $730.54; 
W. A. Garland, $322.32; R. B. W. Marven, $471.05; F. C. Nunnick, $1,308.07; R. W. Oliver, $349.91; 
M. St. Pierre, $842.03. 



Vote 3 Advisory Committee on Agricultural Services 

Estimates Allotments Expyenditures 

Miscellaneous Services, including Travelling, Expenses $ 3,000 00 S 3,000 00 $ 1,777 90 



A— 8 PUBLIC ACCOUNTS, PART II 

Vote 4 Contributions to Empire Bureaux, in the amounts detailed in the Estimates 

Estimates Allotments Exi>enditures 

Farnham House Laboratory 6,083 33 6,083 33 5,573 84 

Imperial Agricultural Bureaux 33,040 33 33,040 33 30,273 13 

Imperial Bureau of Entomology 5,353 34 5,353 34 4,904 98 

Imperial Bureau of Mycology 2,920 00 2,920 00 2,675 45 



$ 47,397 00 $ 47,397 00 $ 43,427 40 



The annual contributions agreed upon by the 1936 conference expired with the fiscal year ended March 31, 
1942. The conference recommended that, should it be proved impracticable to assemble the next conference 
before the autumn of 1941, contributions would be maintained, pending the calling of a conference when 
circumstances permit. The following payments represent Canada's contributions: Farnham House Laboratory, 
£1,250; Imperial Agricultural Bureaux, £6,789-2-2 (increased from £3,875 due to higher operating costs); Imperial 
Bureau of Entomology, £1,100; Imperial Bureau of Mycology, £600. 

The difference between the amounts voted and those expended is due to the fact that the former were 
calculated at the par rate of exchange, while payment was made at the official rate. 



SCIENCE SERVICE 
Vote 5 (and Vote 428, Supplementary Estimates) Science Service Administration 

Estimates Allotments Expenditures 

Salaries 24,030 00 23,930 00 21,863 73 

Cost of Living Bonus and Other Pay-list Items 1,819 00 1,819 00 1,728 93 

Co-operative Investigations 1,800 00 1,800 00 1,800 00 

Printing and Stationery 1,000 00 1,100 00 932 36 

Miscellaneous 50 00 50 00 34 81 

Supplies and Materials 50 00 50 00 

Telephones, Telegrams and Postage 200 00 200 00 188 84 

A Travelling Expenses 1,400 00 1,400 00 452 50 

$ 30,349 00 $ 30,349 00 $ 27,001 17 



As of March 31, 1946, there were 11 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows. K. W. Neatby, $6,900; J. M. 
Swaine, $6,900; H. L. Trueman, $3,600. 
A Travelling expenses of $496.65 were paid to K. W. Neatby (including $121 charged to Vote 1 and $235.95 
to Vote 3.) 



Vote 6 (and Vote 429, Supplementary Estimates) Animal and Poultry Pathology 

Estimates Allotments Expenditures 

Salaries and Wages 117,795 00 113,595 00 112,994 99 

Cost of Living Bonus and Other Pay-list Items 9,700 00 9,100 00 9,021 11 

Buildings and Lands 1,000 00 1,700 00 1,427 15 

Equipment 5,500 00 5,500 00 5.457 32 

Express, Freight and Cartage 900 00 600 00 575 40 

Miscellaneous 2,500 00 2,200 00 1,930 00 

Printing and Stationery 5,000 00 3,600 00 3,265 48 

Supplies and Materials 20,000 00 26,600 00 25,492 21 

Telephones, Telegrams and Postage 325 00 325 00 315 90 

A Travelling Expenses 4,000 00 3,500 00 3,406 87 

$ 166,720 00 $ 166,720 00 $ 163,886 43 



As of March 31, 1946, there were 45 salaried employees being paid from this account. A list of those 
who were receiving salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in 
parentheses) follows. J. C. Bankier, $2,700; E. W. Bond, $2,520; E. A. B. Bruce, $3,120 (house, $360); R. C. 



DEPARTMENT OF AGRICULTURE 



A— 9 



Duthie, $2,820; R. Gwatkin, $3,600; L. M. Heath, $3,660 (June 1) ; H. Konst, $3,180; C. Mackie, $2,520; C. W, 
Mcintosh, $4,020; C. A. Mitchell, $4,920; T. Moore, $2,700; I. W. Moynihan, $2,400; P. J, G. Plummer, 
$3,600; W. E. Swales, $3,180; C. H. Weaver, $3,660 (Dec. 23) ; A. B. Wickware, $3,300. 
Wages of labourers and casual employees amounted to $24,513.58. 
A Travelling expenses of $300 or over were paid to: R. C. Duthie, $813.86; C. A. Mitchell, $724.92 (including 
$355.55 charged to National Research Council); I. W. Moynihan, $407.49; W. E. Swales, $361.61. 



Vote 7 (and Vole 430, Supplementary Estimates) Bacteriology and Dairy Research 

Estimates AUotmenta 

Salaries and Wages 40,650 00 40,150 00 

Cost of Living Bonus and Other Pay-list Items 2,040 00 2,040 00 

Equipment 2,290 00 2,290 00 

Express, Freight and Cartage 200 00 200 00 

Miscellaneous 450 00 450 00 

Printing and Stationery 80O 00 800 00 

Supplies and Materials 2,650 OO 2,650 00 

Telephones, Telegrams and Postage 100 00 100 00 

A Travelling Expenses 1,300 00 1,800 00 

$ 50,480 00 $ 50,480 00 



Expenditures 



38,473 38 


1,613 53 


399 89 


78 51 


284 23 


455 06 


2,339 23 


93 61 


1,455 69 


$ 45,193 13 



As of March 31, 1946, there were 15 salaried employees being paid from this account. A list of those 
who were receiving salaries at annual rates of $2,400 or over on that date or at date of separation (shown in 
parenthesis) follows. H. L. Berard, $2,760 (Jan. 12); E. G. Hood, $3,960; C. K. Johns, $3,300; A. H. Jones, 
S2.640; H. Katznel^on, $3,000; G. B. Landerkin, $2,400; A. G. Lochhead, $4,260; R. H. Thexton, $2,640; M. I. 
Timonin, S3,300; A. H. White, $3,300. 

Wages of labourers and casual employees amounted to $1,961.91. 
A Travelling expenses of $300 or over were paid to: C. O. Gitterman, $383.78 (charged to War and Demobiliza- 
tion Allotment) ; E. G. Hood, $537.32. 



Vote 8 (and Vote 431, Supplementary Estimates) Botany and Plant Pathology 

Estimates Allotments 

Salaries and Wages 314,540 00 313,140 00 

Cost of Living Bonus and Other Pay-list Items 27,902 00 23,102 00 

Buildings and Lands 39,000 00 39,000 00 

A Equipment 19,270 00 19,120 00 

Express, Freight and Cartage 660 OO 960 00 

Miscellaneous 1^93 00 1,893 00 

B Printing and Stationery 8.000 00 8,100 00 

Rents 3,545 00 3,545 00 

Supplies and Materials 10,890 00 14,490 00 

Telephones, Telegrams and Postage 1,950 00 1,950 00 

C Travelling Expenses 20,977 00 23,327 00 

$ 448,627 00 $ 448,627 00 



Expenditures 



307,254 37 


22,079 51 


15,444 71 


886 18 


1,660 23 


6,070 14 


3,456 10 


13,316 06 


1,860 00 


20,144 64 


$ 392,171 94 



As of March 31, 1946, there were 126 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. 



Salary 
rale 

Ayers, G.W $ 2,400 00 

Berkeley, G. H 3,240 00 

Bier, J. E 3,300 00 

Broadfoot, W. C 2,880 00 

Brown, A. M 2,400 00 

Buckley, A. R. T 2,700 00 

Chamberlain, G. C 3,180 00 

71033—2 



Salary 
rate 

Conners, I. L 3,240 00 

Cormack, M. W 3,000 00 

Craigie, J. H 4,620 00 

Drayton, F. L 3,900 00 

Fitzpatrick, R. E 2,520 00 

Gordon, W. L 2,880 00 

Greaney, F. J 3,300 00 



Salary 
rate 

Groh, H 3,240 00 

Groves, J. W 3,000 00 

Hagbord, W. A. F 2,400 00 

Hanna, W. F 3,780 00 

Harrison, K. A 3,000 00 

Hildebrand, A. A 2,520 00 

Hockey, J. F. D 3,300 00 



A— 10 



PUBLIC ACCOUNTS, PART II 



Salary Salary Salary 

rate rate rate 

Howatt, L. J 3,000 00 

Hurst, R. R 3,300 00 

Johnston, T 3,300 00 

Jones, W 2,520 00 

Koch, L. W 3,300 00 

Lachance, R. 2,400 00 

Machacek, J. E 3,000 00 

MacLeod, D. J 3,600 00 

MacRae, R 2,760 00 

McCallum, A. W 3,300 00 

McLarty, H. R 3,660 00 

Wages of labourers and casual employees amounted to $52,854.80. 
A Includes the purchase of 4 new cars and 2 new trucks at a net cost of $7,080.52 after deducting an allowance 

of $650 for 2 used cars; 1 tractor was purchased at a cost of $989.65. 
B Payments were made to the Department of Public Printing and Stationery. 
C Travelling expenses of $300 or over were paid to: G. H. Berkeley, $372.03; J. E. Bier, $1,110.54; J. H. Craigie, 

$1,265.13; W. G. Dore, $687.37; R. C. Foster, $443.63; J. F. D. Hockey, $393.86; R. R. Hurst, $326.54; 

L. W. Koch, $526.10; D. J. MacLeod, $492; H. R. McLarty, $310.73; M. K. Nobles, $392.10; J. C. Perrault, 

$543.92; H. N. Racicot, $539.58; G. A. Scott, $320.98; H. A. Senn, $476.41. 



Mead, H. W 2,400 00 

Minshall, W. H 3,000 00 

Mounce, I. (May 22) . . . 3,180 00 

Newton, M. (Oct. 28) . . . 3,240 00 

Newton, W 3,600 00 

Nobles, M. K 2,400 00 

Perrault, J. C 3,300 00 

Peturson, B 2,400 00 

Popp, W 2,400 00 

Racicot, H. N 3,300 00 

Richardson, J. K 2,520 00 



Riley, C. G 3,000 00 

Russell, R. 2,880 00 

Sallans, B. J 3,000 00 

Sanford, G. B 3,300 00 

Scott, G. A. (Mar. 1) . . . 3,000 00 

Senn, H. A 3,600 00 

Simmonds, P. M 3,240 00 

Tyner, L. E 2,400 00 

Welsh, M. F 2,400 00 

Willison, R. S 3,000 00 

Woolliams, G. E 3,000 00 



Vole 9 (and Vote 432, Supplementary Estimates) Agricultural Chemistry 

Estimates 

Salaries and Wages 105,854 00 

Cost of Living Bonus and Other Pay-list Items 8,879 00 

Equipment 10,250 00 

Express, Freight and Cartage 550 00 

Miscellaneous 450 00 

Printing and Stationery 1,000 00 

Supplies and Materials 13,600 00 

Telephones, Telegrams and Postage 200 00 

A Travelling Expenses 2,000 00 

$ 142,783 00 



Allotments 


Exp^enditures 


106,454 00 


103,374 68 


7,879 00 


7,711 87 


9,250 00 


8,029 26 


550 00 


548 16 


450 00 


447 83 


2,800 00 


919 68 


13,600 00 


13,542 44 


200 00 


183 96 


1,600 00 


1,435 85 


$ 142,783 00 


$ 136,193 73 



As of March 31, 1946, there were 51 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows: C. E. Allen, $3,246; 
H. J. Atkinson, $3,300; A. R. G. Emslie, $3,300; G. R. Giles, $3,240; F. A. Herman, $3,300; J. T. Janson, $3,660; 
F. B. Johnston, $3,300; C. H. Robinson, $4,620; H. H. Selwyn, $2,400; C. J. Watson, $3,720; C. G. Woodbridge, 
$2,400; J. C. Woodward, $3,300; L. E. S. Wright, $3,660. 

Wages of labourers and casual employees amounted to $8,768.06. 
A C. G. Woodbridge received travelling expenses of $316.55. 



Vote 10 (and Vote 433, Supplementary Estimates) Entomology 

Estimates 

Salaries and Wages 461,406 00 

Cost of Living Bonus and Other Pay-list Items 45,706 00 

Buildings and Lands 6,748 00 

A Equipment 98,536 00 

Express, Freight and Cartage 3,161 00 

Miscellaneous 9,565 00 

B Printing and Stationery 8,000 00 

Rents 4,399 00 

Supplies and Materials 31,178 00 

Telephones, Telegrams and Postage 4,188 00 

C Travelling Expenses 64,706 00 

$ 737,593 00 



Allotments 


Expenditures 


467,506 00 


464,774 52 


38,306 00 


37,783 20 


1,848 00 


1,828 70 


72,436 00 


72,208 36 


4,461 00 


4,339 13 


7,865 00 


7,281 32 


14,500 00 


10,332 10 


4,399 00 


3,493 58 


34,178 00 


33,505 57 


4,788 00 


4,764 12 


87,306 00 


86,113 25 


$ 737,593 00 


$ 726,423 85 



DEPARTMENT OF AGRICULTURE 



A— II 



As of March 31, 1946, there were 215 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rate indicated by an asterisk includes war duties supplement. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Salary 
rate 

Armstrong, T $ 2,400 00 

Arnason, A. P 2,700 00 

Atwood, C. E. (Oct. 3) 2,400 00 

Baird, A. B 3,720 00 

Balch, R. E 3,300 00 

Beaulieu, A. A 2,400 00 

Bird, R. D 3,300 00 

Boyce, J. H. R 2,400 00 

Brown, W. J 3,300 00 

Bucher, G. E 2,400 00 

Buckell, E. R 3,180 00 

Cannon, F.M 2,400 00 

Crawford, H. G. M 4,920 00 

de Grj'se, J. J 4,260 00 

Douglas, C. R 2,400 00 

Downes, W 2,700 00 

Dustan, A. G 3,300 00 

Dustan, G. G 3,000 00 

Farstad, C 3,300 00 

Freeman, T. N 2,400 00 

Garlick, W. G. P. . .• 2,700 00 

Glen, R 3,300 00 

Glendenning, R 2,700 00 

Gorham, R. P 3,000 00 

Graham, A. R 2,400 00 

Graham, K 3,000 00 

Gray, D. E 3,300 00 

Gray, H. E 3,300 00 

Gregson, J. D 2,820 00 

Hall, J. A 2,400 00 

Hammond, G. H 2,400 00 

Handford, R. H 3,300 00 

Hitchon, J 2,400 00 

Holland, G. P 2,400 00 

Hopping, G. R 3,000 00 

Jameson, L. B 2,460 00 

King, K. M 3,660 00 

Maltais, J. B 2,400 00 



Travelling 


expenses 


$ 647 03 


329 98 


756 00 


843 48 


1,435 16 


309 81 


646 83 


688 84 


382 11 


741 75 



396 45 



489 96 


565 06 


1,609 48 


714 78 


980 09 


975 90 


674 00 


619 85 



312 96 

2,226 17 
896 41 



Salary Travelling 

rate expenses 

Manson, G. F 3,420 00 748 87 

Marshall, J 3,180 00 534 44 

Mathers, W. G 2,520 00 548 42 

Matthewman, W. G 2,400 00 

Maxwell, C. W. B 3,000 00 430 70 

McDunnough, J. H 4,240 00 358 75 

McLeod, J. H 2,400 00 

Morris, R. F 3,000 00 

Neilson, C. L 2,400 00 

Nesbitt, H. H. J 3,000 00 

Painter, R. H 3,300 00 3,355 73 

Patterson, N. A 2,700 00 776 38 

Peck, 2,520 00 

Fetch, C. E 3,180 00 642 36 

Pickett, A. D 3,300 00 520 40 

Prebble, M. L 3,300 00 842 01 

Putnam, L. G 2,400 00* 581 13 

Reeks, W. A 3,000 00 

Richmond, H. A 3,300 00 1,635 85 

Ross, W. A 3,900 00 846 54 

Salt, R. W 3,000 00 

Seamans, H. L 3,900 00 852 75 

Shewell, G. E 2,400 00 

Simpson, L. J. M 2,700 00 570 17 

Smith, R. W 3,000 00 

Smith, S. G 3,300 00 1,180 16 

Spencer, G. J. (Sept. 13) 2,520 00 

Stewart, K. E 2,700 00 927 65 

Stirrett, G. M 3,300 00 664 87 

Twinn, C. R 3,300 00 

Venables, E. P 2,400 00 

Walley, G. S 2,880 00 

Watson, E. B 3,180 00 

White, R. M 3,000 00 723 15 

Wilkes, A 3,000 00 324 93 

Williamson, H 2,400 00 

Wishart, G 3,000 00 433 35 



Wages of labourers and casual employees amounted to $56,631.64. 

A Includes the purchase of 4 new cars at a net cost of $7,040.49 after deducting an allowance of $325 for 
1 used car. 

Also includes a payment of $54,015 under authority of P.C. 26/1260 dated April 1, 1946, to the Province of 
Ontario representing reimbursement for the supply and installation of laboratory equipment in the Forest 
Insect Laboratory at Sault Ste. Marie, Ont. 



B Payments were made to the Department of Public Printing and Stationery. 

C The following employees, whose salary rates were under $2,400 on March 31, 1946, received travelling expenses 
of $300 or over: J. E. Armand, $430.28 (including $159.06 charged to Vote 11); A. D. Baker, $926.35; 
A. F. Bishop, $637.26; G. A. Bradley, $353.02; N. R. Brown, $1,309.91; J. M. Bussineau, $397.20; H. C. Coppel, 
$698.21; H. A. Elder, $494.86; R. L. Fiddick, $538.42; H. S. Fleming, $1,012.90; W. B. Fox, $49751; 
H. G. Fulton, $346.16; D. F. Hardwick, $381.59; L. A. Jacobson, $632.07; R. R. Lejeune, $1,289.99; 
J. E. MacDonald, $315.79; J. R. MacDonald, $615.35; A. G. McDonald, $775.08; H. McDonald, $315.09; 
H. W. Moore, $395.77; W. A. Nelson, $625.09; J. P. Perron, $442.70; L. O. Peterson, $606.56; J. G. Rempel, 
$390.81; P. W. Riegert, $936.13; D. A. Ross, $662.11; B. N. Smallman, $376.75; W. A. Stewart, $921.28; 
H. F. Stultz, $327.55; F. A. Urquhart, $510.42. 
71033— 2i 



A— 12 PUBLIC ACCOUNTS. PART U 

Vole 11 (and Vote 434, Supplementary Estimates) Plant Protection 

Estimates Allotments Expenditures 

Salaries and Wages 224,365 00 

Cost of Living Bonus and Other Pay-list Items 21,526 00 

Buildings and Lands 500 00 

A Equipment 6,300 00 

Express, Freight and Cartage 500 00 

Miscellaneous 550 00 

B Printing and Stationery 10,500 00 

Rents and Taxes 1,500 00 

Supplies and Materials 4,000 00 

Telephones, Telegrams and Postage 2,800 00 

C Travelling Expenses 52,000 00 



221,550 10 


219,737 56 


21,840 90 


21,840 90 


500 00 


150 00 


3,800 00 


3,651 39 


700 00 


562 34 


550 00 


362 18 


10,500 00 


9,233 54 


1,500 00 


1,441 26 


3,000 00 


1,537 16 


3,600 00 


3,488 65 


57,000 00 


56,505 22 



$ 324,541 00 $ 324,541 00 $ 318,510 20 



As of March 31, 1946, there were 123 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows: W. A. Fowler, $3,600; 
W. N. Keenan, $4,200; H. A. U. Monro, $3,000; H. F. Olds, $3,000; S. G. Peppin, $3,000; W. St. G. Ryan, 
$3,000; R. W. Sheppard, $2,640; P. N. Vroom, $2,640. 

Wages of labourers and casual employees amounted to $3,867.62. 

A Includes the purchase of 2 new cars at a cost of $3,131.70. 

B Payments were made to the Department of Public Printing and Stationery. 

C Travelling expenses of $300 or over were paid to: B. Baribeau, $951.42; P. J. G. Baribeau, $1,226.76 
H. K. Bate, $721.69; N. Beaudoin, $2,012.28t; E. R. Bewell, $1,158.87; D. J. Blair, $632.28; W. Briggs, 8862.17 
P. C. Brown, $962.27; E. D. Cairns, $576.62; N. Cameron, $312.11; H. S. Cannon, $538.56; H. G. Carmody 
$410.02; A. Charlebois, $736.09; W. R. Code, $379.29; C. Copeland, $656.89; W. de Macedo, $414.08 
W. W. Douglas, $402.22; G. R. Elliott, $531.55; J. G. Ethier, $1,088.36; W. S. Fenwick, $389.49; A. Finnamore 
$396.42; E. Foster, $348.23; W. A. Fowler, $991.25; L. R. Gagnon, $910.72t; E. C. Gaudette, $568.12 
J. A. Gervais, $478.23; G. L. Giasson, $547 .70t; C. H. Godwin, $548.38; F. J. Hudson, $354.85; M. L. Jardine 
$374.10; W. L. S. Kemp, $984.42; O. W. Lachaine, $593.10; W. R. Lapp, $719.68; R. C. Lay ton, $569.58 
L. P. Le Brun, $l,033.58t; G. H. Lewis, $403.60; I. E. Linkletter, $374.62; E. R. W. Longmoore, $489.08 
R. S. MacGregor, $371.69; R. F. MacLean, $405.79; H. S. MacLeod, $606.92; J. W. Marritt, $1,083.43 
G. U. McBay, $459.35; W. M. McCullough, $551.10; H. L. McLaren, $466.20; L. E. McNair, $304.66 
C. S. Mellish, $478.34; J. D. Michaud, $597.18; D. L. Moore, $754.72; R. Moore, $437.77; H. F. Olds, $1,602.59 
E. K. Pearson, $696.77; S. G. Peppin, $338.28; D. J. Petty, $1,407.32; A. W. Rayner, $786.80; L. L. Reed 
$1,976.70; W. R. Rigney, $516.34; C. E. Robinson, $672.49; J. I. G. Ross, $582.91; W. St. G. Ryan, $913.92 
J. W. Scannell, $1,550.58; R. W. Sheppard, $460.72; D. Tanguay, $l,628.83t; D. W. Thorne, $528.80 
W. D. Touzeau, $1,020.91; E. A. True, $964.96t; F. B. Warnock, $407.04; H. W. Whiteside, $1,225.62 
C. E. Wiy, $640. 

t These items include the sum of $5,426.59 charged to Vote 446. 



EXPERIMENTAL FARMS SERVICE 
Vote 12 (and Vote 435, Supplementary Estimates) Experimental Farms Service Administration 

Estimates Allotments Expenditures 

Salaries 



Cost of Living Bonus and Other Pay-list Items. 

Equipment 

Miscellaneous 

Printing and Stationery 

Supplies and Materials 

Telephones, Telegrams and Postage 

Travelling Expenses 



54,105 00 


53,905 00 


53,208 23 


4,000 00 


4,200 00 


4,151 16 


300 OO 


300 00 


69 30 


2,100 00 


2,100 00 


1.314 62 


2,400 00 


2,400 00 


2,269 13 


500 00 


500 00 


203 61 


300 00 


300 00 


124 76 


1,300 00 


1,300 00 


945 17 



$ 65,005 00 $ 65,005 00 $ 62,285 98 



As of March 31, 1946, there were 27 salaried employees being paid from this account. A list of those 
who were receiving salaries at annual rates of $2,400 or over on that date follows. Salary rate indicated by 
an asterisk includes war duties supplement. E. S. Archibald, $8,000; H. C. Ensor, $3,480; F. W. Graves, 
$3,300; W. F. Hanchet, $2,700; E. S. Hopkins, $5,400; T. J. Kendrick, $2,760; H. H. Merrill, $2,760*. 
A Travelling expenses of $300 or over were paid to: E. S. Archibald, $1,476.15 (including $574.45 charged to 
Vote 13 and $25932 to Vote 29) : E. S. Hopkins, $314.32 (charged to Vote 29). 



DEPARTMENT OF AGRICULTURE 



A— 13 



Vote 13 (and Vote 436, Supplementary Estimates) Central Experimental Farm 

Estimates Allotments 

Salaries and Wages -558,817 00 658,817 00 

Cost of Living Bonus and Other Pay-list Items 68,627 00 59,735 48 

Buildings and Lands 2,520 00 2,520 00 

A Equipment 47,624 00 47,624 00 

Express, Freight and Cartage 3,740 00 4,072 86 

B Miscellaneous 4,080 00 21,081 67 

C Printing and Stationery 39,825 00 18,443 51 

Rents 2,560 00 4,063 99 

Supplies and Materials 52,085 00 58,396 27 

Feed 16,915 00 19,716 02 

Telephones, Telegrams and Postage 1,835 00 1,909 81 

D Travelling Expenses 23,040 00 25,287 39 



Expenditures 

536,285 43 

45,353 59 

887 76 

43,279 89 

4,072 86 
21,081 67 
18,152 77 

4,063 9& 
58,396 27 
19,716 02 

1,909 81 
25,287 39 



$ 821,668 00 S 821,668 00 $ 778,487 45 



As of March 31, 1946, there were 174 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Armstrong, J. Maxwell 
Armstrong, J. Morris . 

Bertrand, P 

Bird, S 

Blair, D. S 

Bowser, W. E 

Boyce, J. H 

Braun, E 

Browne, F. S 

Cann, D. B 

Cannon, H. B 

Clayton, J. S 

Cowan, P. R 

Davis, M. B 

Deakin, A 

Derick, R. A 

Dickson, W 

Dimmock, ¥ 

Eaton, E. L 

Eaves, C. A 

Edgar, J 

Erdman, R. L 

Farstad, L 

Ferguson, W 

Eraser, E. B 

Fraeer, J. G. C 

Gfeller, F 

Gilmore, L. E 

Gooderham, C. B. . . . 

Grant, E. P 

Gutteridge, H. S 

Hamilton, D. G 

Hill, H .*... 

Hunter, A. W. S 

Hutchinson, R. J. . . . 

Jamieson, C. A 

Janzen, W. K 

Kalbfleisch, W 



Salary 
rate 

; 3,660 00 
3,660 00* 
2,400 00 
2,700 00 
3,600 00 
2,700 00 
3,000 00 
2,700 00 
3,660 00 
2,400 00 
3,000 00 
2,400 00 
3,300 00 
4,800 00 
3,180 00 
3,300 00 
2,820 00* 
3,720 00 
2,520 00 
2,700 00 
2,700 00 
2,400 00 
2,520 00* 
3,000 00 
3,180 00 
3,660 00 
3,000 00 
2,700 00 
3,660 00 
2,400 00 
3,300 00 
2,400 00 
3,600 00 
3,000 00 
4,080 00 
3,000 00 
2,400 00 
3,420 CO 



Travelling 

expenses 

$ 342 64t 
413 34 

1,122 51 
956 40 

464 76 

1,179 69 
319 29 
451 47 

341 59 

1,071 83 

600 25t 
300 10 



Kellett, A 

Knowles, G 

Kosin, I. L 

Lajoie, J. G. P 

Leahey, A 

Logan, V. S 

MacArthur, M 

MacKenzie, CD 

MacRae, N. A 

MacVicar, R. M, 

McCooey, E 

McGregor, W. G 

Miller, H 

Moss, H. C 

Muir, G. W 

Munro, S. S. (Sept. 1) 

Nelson, N. T 

Newman, L. H , 

Nowosad, F. S 

Odynsky, W 

Oliver, R. W 

Peters, T. W 

Phillips, W. R 

Preston, I 

Richards, N. R 

Ripley, P. 

Ritchie, T. F. (Apr. 9) 

Robertson, G 

Stephen, W. A 

Stevenson, T. M 

Stobbe, P. C 

Stothart, J. G 

Sylvestre, P. E 

Taylor, A. G 

Tzogoeff, A. P 

Whiteside, A. G. 

Whiteside, G. B 

Williams, S. B 



Salary 
rate 

2,700 00 
2,520 00 
3,300 00 
2,400 00 
3,600 00 
2,400 00 
3,000 00 
3,000 00 
4,020 OO* 
3,000 CO 
2.640 00* 
3,300 00 
3,000 00* 
2,700 00 
4,140 00 
3,180 00 
4,140 00 
5,040 00 
2,7C0 00 
2,400 00 
3,000 00 
2,400 OO 
3,300 CO 
2,520 00 
2,520 00* 
3,660 00 
3,660 00 
4,140 00 
2,400 00 
4,200 00 
2,820 00* 
3,000 00 
3,180 CO 
2,700 00 
2,400 00 
3,600 00 
2,400 00 
2,400 00 



Travelling 

expenses 



567 54 
835 90 



500 44 

321 68 

901 46t 



647 03 
480 15 



1,013 82 
357 56 

576 51 



343 04 



tThese items include the sum of $1,108.55 charged to Vote 29 and $6140 to War and Demobilization. 
Allotment. 
Wages of labourers and casual employees amounted to $202,339.83. 



A— 14 



PUBLIC ACCOUNTS, PART II 



A Includes the purchase of 4 new and 2 used tractors at a net cost of $4,283.09 after deducting an allowance 
of $325 for 1 used tractor; 1 new and 1 used truck were purchased at a cost of $1,443.89. 

B Includes $15,000 paid to the Province of Nova Scotia for repairs to the Wellington Dyke on the Canard 
River as authorized by P.C. 1219 dated March 29, 1946 (see also Vote 14), 

C Payments were made to the Department of Public Printing and Stationery. 

D The following employees, whose salary rates were under $2,400 on March 31, 1946 or whose salary was paid 
from another account, received travelling expenses of $300 or over: H. Aalund, $540.93; E. S. Archibald 
(included under Vote 12); L. A. Cabana, $378.34; F. D. Cook, $441.76; K. Langmaid, $366.35; G. F. Millette, 
$468.85; N. M. Parks, $999.47; R. H. Turley, $347.38. 

Suppliers receiving $5,000 or more: Capital Hardware, $8,879.81; M. N. Cummings, $8,052.88; Maple Leaf 
Milling Co., Limited, $10,231.98. 



Vote 14 (and Vote 437, Supplementary Estimates) Branch Farms and Stations and Illustration Stations 

Estimates Allotments Expenditures 

Salaries and Wages 1,140,243 00 1,145,337 88 1,145,337 88 

Cost of Living Bonus and Other Pay-list Items 148,114 00 143,019 12 109,051 65 

A Buildings and Lands 45,205 00 45,205 00 40,654 66 

B Equipment 181,335 00 181,335 00 146,800 53 

Freight, Express and Cartage 15,676 00 15,676 00 12,901 38 

C Miscellaneous 23,170 00 43,424 38 43,424 38 

D Printing and Stationery 76,255 00 37,970 87 17,409 84 

E Rents 26,017 00 27,082 09 27,082 09 

Supplies and Materials 168,706 00 168,706 00 147,692 52 

Feed 42,119 00 57,057 48 57,057 48 

Telephones, Telegrams and Postage 8,965 00 10,991 18 10,991 18 

F Travelling Expenses 55,147 00 55,147 00 49,088 28 



$1,930,952 00 $1,930,952 00 $1,807,491 87 



As of March 31, 1946, there were 322 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. The house allowances 
shown in parentheses are deducted from the salary rate shown and credited to Ordinary Revenue — Privileges, 
Licences and Permits. 



The travelling expenses of these employees where the amount was $3(X) or over are also shown. 



Salary Travelling 

rate expenses 

Adamson, R. M $ 2,700 00 

Albright, W. D. (Oct. 1) . . . . 2,520 00 

Allard, J. O. P 2,700 00 $ 634 33 

Anderson, C. H 2,400 00* 470 66 

Anderson, D. T 2,400 00 

Anderson, R. H 2,760 00* 

Anstey, T. H 2,400 00 

Atkinson, F. E 3,420 00* 304 41t 

Bailey, C. F 3,420 00 366 36 

(house, $420) 

Baird, W. W 3,420 00 

(house, $420) 

Ballantyne, J. P. S 3,120 00 

(house, $360) 

Barrett, A. E 3,300 00 369 15 

Bellefleur, L. J 2,700 00 1,100 31 

Belzile, J. A 3,060 00 

(house, $360) 

Black, W.N 2,400 00 

Blakely, R. M 2,400 00 

Bligh, R. D. L 3,000 00 

Bolton, J. L 3,000 00 

Bordeleau, R 3,480 00 

Breakey, W.J 2,520 00 

Brown, D. A 2,700 00 423 32 



Salary 
rate 

Buckley, G. F. H 3,000 00 

Burns, W. T. 2,700 00 

Byers, J. W. F 2,700 00 

Cameron, C. D. T 2,400 00 

Carder, A. C 2,400 00 

Caron, R 2,700 00 

Casserly, L. M 2,460 00* 

Chester, H 2,700 00 

Clark, J. A 3,420 00 

(house, $420) 

Clarke, M. F 3,000 00 

Clarke, S. E 2,700 00 

Cowan, J. R 3,000 00 

Cram, W. H 2,400 00 

Cram, W. W 2,400 00 

Crossley, J. H 2,400 00 

Davidson, J. G 2,520 00 

DeLong, G. E 2,820 00 

Denike, G. N 2,880 00* 

Edwards, C. A 2,700 00 

Eidt, C. C. (Aug. 15) 3,780 00* 

Fairfield, W. H. (Jan. 14) . . . 4,140 00 

Fleming, W. M. (Aug. 1) . . . 2,700 00 

Gibson, W. H 3,420 00 

(house, $420) 



Travelling 
expenses 

376 13 



764 95 
603 06 



507 62 
1,213 42t 



976 13t 



DEPARTMENT OF AGRICULTURE 



A— 15 



Salary Travelling 

rate expenses 

Girard, J. H 2,400 00 

Goring, E. T 2,520 00 

Gosselin, F. X 2,400 00 1,197 55 

Goulden, C. H 4,140 00 

Griesbach, L 2,400 00 

Gunn, C. K 3,300 00 

Hall, E. R 2,700 00 

Hall, R. M 2,700 00 1,712 05 

Hargrav€, H. J 3,180 00 673 80t 

(house, $360) 

Harrison, T. B 2;700 00 

Haslam, R. J 3,000 00 

Hay, W. D 2,400 00 1,239 09t 

Hicks, W. H 3,420 00 543 52 

(house, $420) 

Hilton, R. J 3,000 00* 

Hilton, S. A 3,000 00 

Hoegstedt, B. S 2,400 00 

Hopper, R. M 3,000 00 

Hutton, F. V 3,120 00 3,663 80 

(house, $360) 

Janzen, P. J 2,400 00 988 57t 

Johnston, W. H 3,000 00 

Kelsall, A 3,420 00 

(house, $420) 

Kemp, H.J 3,180 00 794 68t 

Kerr, W. L 3,180 00 

Kinsman, F. B 2,700 00 995 84 

Knights, J. K 2,700 00* 1,265 65 

Leslie, W. R 3,420 00 529 81t 

(house, $420) 

MacKenzie, J. M. F 3,000 00 

MacKey, E. M 3,000 00 70122 

Mann, A.J 2,520 00 

Matthews, G. D 3,660 00 

McPhail, M.J 3,120 00 

(house, $360) 

Montreuil, J. E 3,420 00 

(house, $420) 

Moore, J. F 2,400 00 

Moynan, J. C 4,140 00 764 25 

Murwin, H. F 3,780 00 613 46 



Newton, R. G. V. (Nov. 1) , 

(house, $360) 

Owen, C. W 

Palmer, A. E 

Palmer, R. C 

Parent, R. C 

Peake, R. W 

Pelletier, J. R 

Peterson, R. F 

Piatt, A. W 

Rasmussen, H. K. C 

Reed, F. H 

Richardson, W. S 

Sackville, E. C 

Ste. Marie, C. E 

Ste. Marie, J. U. A 

(house, $420) 

Schurman, D. C 

Scott, W. A 

Stacey, E. C 

Stinson, F. A 

Strachan, C. C 

Thomson, L. B , 

Tinline, M.J 

(house, $360) 

Tinney, B. F 

Tisdale, E. W 

Ure, C. R 

VanNice, E 

Vickery, L. S 

Walker, J 

Walkof, C 

Warren, G. C 

Welsh, J. N 

White, R. G 

White, W. J 

Wilcox, J. C 

Wilson, H. E 

Wilson, R. M. (Sept. 12) . . . 

Wilton, A. W 

Woods, J. J 

Young, L. C 



Salary 
rate 

3,120 00 

2,400 00 
3,300 00 
3,660 00 
2,820 00* 
2,700 00 
3,660 00 
3,300 00 
3,000 00 
2,700 00 
3,660 00 
2,520 00 
2,400 00 
3,420 00 
3,420 00 

2,520 00 
2,400 00 
2,400 00 
2,940 00* 
2,760 00* 
4,260 00 
3,120 00 

3,000 00 
2,700 00 
2,700 00* 
2,520 00 
2,400 00 
3,540 00 
2,460 00 
2,400 00 
3,300 00 
2,400 00 
3,420 00* 
2,700 00 
2,820 00 
2,520 00 
2,400 00* 
3,180 00 
3,000 00 



Travelling 
expenses 



675 67t 

763 46 

617 58t 



632 35 
339 71t 



800 68t 
411 50 



336 40 
621 66 

1,612 31t 



428 09 
421 63t 



658 28 



341 71t 

408 60 



t These items include the sum of $8,415.15 charged to Vote 29, $2,110.52 to Vote 35 and $76.65 to War and 
Demobilization Allotment. 
Wages of labourers and casual employees amounted to $528,784.76. 

A Includes $15,000 for the purchase of land for a sub-station to be operated in conjunction with the Harrow 
Experimental Station. 

B Includes the purchase of 4 new and 5 used cars at a net cost of $7,158.11 after deducting allowances of 
$517.05 for 2 used cars; 12 used and 2 new trucks at a net cost of $6,655.66 after deducting an allowance of 
$138.48 for 1 used truck; 10 new and 7 used tractors at a net cost of $14,515.06 after deducting allowances of 
$1,400 for 3 used tractors; 2 used jeeps, $788.50; 3 binders, $1,029.50; 1 drill and cultivator, $410; 1 vacuum 
pump, $1,040; 1 sprayer, $1,098.85; 2 hay balers, $3,332.46; and 2 generators, $1,01350. 

C Includes an additional $15,000 paid to the Province of Nova Scotia for repairs to the Wellington Dyke as 
referred to in Vote 13, 

D Payments were made to the Department of Public Printing and Stationery. 

E Includes payment for rental of 145 Illustration Stations, $17,669. 

F The following employees, whose salary rates were under $2,400 on March 31, 1946, received travelling 
expenses of $300 or over: J. W. Abbot, $378.71; A. Belzile, $367.98; D. S. Blair, $310.89; J. E. Britton, $864.46; 
F. S. Brown, $680.17; R. Cairns, $492.87; L. D. Craig, $348.55; B. C. Jenkins, $380.26 (paid from Vote 35); 
K. MacBean, S330.36; A. S. MacLellan, $315.17; G. Provencher, $527.03; H. A. Rogers, $577.08; I. D. W. Smith, 
$409.85; D. Sterling, $317.32; C. Teahey, $1,555.31. 



A— 16 



PUBLIC ACCOUNTS, PART II 





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DEPARTMENT OF AGRICULTURE 



A— 17 



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_h 2 2 



A— 18 



PUBLIC ACCOUNTS. PART II 
PRODUCTION SERVICE 



Vote 15 (and 649, Further Supplementary Estimates) Production Service Administration 

Estimates Allotments Expenditures 

Salaries 33,131 00 33,131 00 32,824 84 

Cost of Living Bonus and Other Pay-list Items 3,230 00 3,230 00 3,066 52 

Miscellaneous 50 00 50 00 4 00 

Printing and Stationery 600 00 600 00 467 18 

Supplies and Materials 100 00 100 00 76 07 

Telephones, Telegrams and Postage 300 00 300 00 100 62 

A Travelling Expenses 1,000 00 1,000 00 442 69 

$ 38,411 00 $ 38,411 00 $ 36,981 92 



As of March 31, 1946, there were 18 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows. Salary rate indicated by an 
asterisk includes war duties supplement. L. A, Bissell, $3,480; R. S. Hamer, $7,200; H. A. Kelly, $2,400; B. M. 
Sands, $2,640*. 

A R. S. Hamer received travelling expenses of $399.14. 



Vote 16 Health of Animals — ^Administration of Animal Contagious Diseases Act, and Meat and Canned 
Foods Act 

Estimates Allotments Expenditures 

Salaries and Wages 1,444,135 00 1.420,885 00 1,381,490 85 

Cost of Living Bonus and Other Pay-list Items 109,938 00 109,938 00 92,306 49 

Buildings and Lands 2,500 00 2,750 00 2,313 38 

A Equipment 14,420 00 14,420 00 1,854 08 

Express, Freight and Cartage 4,300 00 4,300 00 3,558 68 

Miscellaneous 15,500 00 20,500 00 19,490 83 

Professional Services, including Medical and Legal Fees 1,150 00 2,150 00 1,791 34 

B Printing and Stationery 22,000 00 22,000 00 17,614 77 

Rents 6,500 00 6,500 00 5,934 60 

Supplies 27,000 00 42,000 00 37,987 15 

Telephones, Telegrams and Postage 17,000 00 19,000 00 18,196 92 

C Travelling Expenses 260,000 00 260,000 00 251,343 44 

$1,924,443 00 $1,924,443 00 $1,833,882 53 



As of March 31, 1946, there were 662 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Salary Travelling 

rate expenses 

Allan, A. W $ 2,640 00 $ 1,816 83 

Allan, F. J 2,520 00 

Ambridge, W. G 2,400 00 

Andrew, A. T 2,700 00 952 47 

Andrich, J. J 2,400 00 490 77 

Andries, A. J 3,000 00 1,098 11 

Annis, J. T 2,400 00 

Armstrong, F. R 3,300 00 

Armstrong, J. H. 3,000 00 637 88 

Barker, M 5,400 00 

Baskette, W. D 3,000 00 1,136 08 

Batty, W. C 2,640 00 

Baux, G. A 2,400 00 

Beauchemin, G 3,300 00 1,513 58 

Beaudry, J. E 3,000 00 1,338 36 

Beaver, N. G 2,700 00 739 65 



Salary Travelling 

rate expenses 

Beemer, A. 2.400 00 596 52 

Beggs, R. E 3,000 00 

Bellavance, J. A. R 2,400 00* 1,359 26 

Bennett, J. E 2,640 00 870 01 

Bett, A. W 2.640 00 1,430 46 

Bett, T. P. (Nov. 13) 2,520 00 

Bilyea, R. J 2,520 00 

Blackwood, A. C 2,880 00 442 85 

Blyth, R 3.300 00 1,194 37 

Boast, C. R 2,700 00 821 94 

Boast, R. D 2.760 00 

Boutin, V 2,400 00 

Bovaird, J. R 3,000 00 1,130 73 

Bowerman, R. J 2,760 00 

Bowes, E. D 2,520 00 397 25 

Bowie, J. S 3,000 00 



I 

H DEPARTMENT OF 

Hk Salary Travelling 

^B^ rate expends 

Boyer, J. A 3,000 00 506^3 

Brossard, G. A 2,700 00 1,410 31 

Brown, E. L 3,000 00 1,668 57 

Browne, E. W 2,400 00* 1,190 14 

Browne, G. N 2,700 00 

Brunet, 2,700 00 1,959 86 

Buckle, F. W 2,400 00 643 91 

Byer, L. C 2,400 00 

Cain, C. S 2,640 00 468 02 

Caldwell, H. L 3,000 00 1,071 54 

Campbell, J. W 2,400 00* 

Carey, J. C 2,820 00 

Carey, M. L 3,000 00 1,120 33 

Carlson, E. E 3,000 00 389 31 • 

Carter, F. G 2,400 00* 

Catley, S. L. C 2,700 00 

Catt, R. B 2,640 00 1,389 64 

Chagnon, J. E. M 3,300 00 

Chapman, C. H. (Feb. 12) . 2,400 00 

Chapman, R. G 2,760 00 

Charest, P 2,700 00 459 11 

Chester, K. B. L 2,700 00 

Childs, T 2,820 00 1,098 46 

Chiles, J. N 2,400 00 

Christian, 1 3,300 00 

Christie, N. D 3,900 00 588 68 

Christie, V. V 3,900 00 607 39 

Clarke, J. N 2,400 00 

Clarkson, W 2,700 00 2,366 19 

Coleboum, H. (May 19) ... 2,520 00 

Coleman, N.J 2,640 00 546 14 

Coliton, C 2,640 00 

Collacutt, G. H 3,000 00 483 38 

Corbett, E. R 3,000 00 

Cornish, T. J 3,000 00 1,639 21 

Cousineau, L 2,400 00 

Couture, J. N. L 3,900 00 1,304 33 

Cowan, H. W 3,000 00 659 06 

Cowie, R. G 2,700 00 1,788 06 

Craig, H. W 2,400 00 1,076 10 

Curdt, G. C 2,400 00 

Daigneault, F. A 2,640 00 

Davidson, J. G 3,000 00 914 57 

Davidson, W. B 2,700 00 1,777 30 

Davison, S. A 2,820 00 

Dellert, R. B 2,760 00 

Derome, C. E 3,000 OO 607 93 

Douglas, K. L 2,700 00 327 95 

Doutre, D. P 2,400 00 

Drennan, W. J 2,700 00 1,335 62 

Dufresne, J. B 2,640 00 

Edmunds, J. A 2,400 00 401 83 

Edwards, C. L 3,000 OO 970 16 

Ellah, J.N 2,640 00 

English, D. N 2,640 00 885 74 

English, J. R 2,400 00 877 87 

Evans, J. F 2,760 00 

Fasken, J. W. R 3,000 00 741 86 

Ferris, L. H 3,000 00 1,227 97 

Filion, J. P. R 2,400 00 

Flook, B. C 3,000 00 452 27 

Forbes, H. L 2,700 00 852 61 

Foster, O. A 3,120 00 

Fox, R. G. D 2,700 00 1,602 65 

Frame, A. S. (Mar. 16) 2,640 00 



1,016 40 


498 76 


1,669 01 


1,451 03 


1,599 02 


354 33 


470 20 


823 76 



AGRICULTURE A— 19 

Salary Travelling 

rate expenses 

Gagnon, J. G 3,000 00 1,651 91 

Gahagan, R. G 2,400 00* 1,369 47 

Gallivan, J. F 2,400 00 

Gauvin, E. C. 3,300 00 

Gear, J. W. H 2,820 00 

Gibson, A. B 3,000 00 880 15 

Gibson, H. H 2,640 00 1,210 51 

Giebelhaus, S. P 2,760 00 

Gilbert, R. T 2,640 00 1,320 46 

Gilson, S. L 2,400 00 1,545 18 

Gleason, J. L 2,640 00 732 81 

Gonneville, J. A. L 2,640 00* 

Goossen, 1 2,400 00* 

Goyer, H 2,640 00 

Gray, E. W 2,400 00 1,497 53 

Grogan, W. S 2,400 00 

Gruer, D 3,000 00 

Hall, 3,780 00 

Hamilton, H. H 2,400 00 

Hanlon, P. F 2,400 00 

Hanmore, G. S 2,820 00 

Harrop, E. N 2,640 00 

Haslett, S. J 2,640 00 

Hebert, H. G 2,700 00 

Henry, R. H 2,640 00 

Hetherington, C. K 2,400 00 

Higginson, J. W 2,640 00 

Hill, S. A 2,640 00 

Hodgins, W. C 2,640 00 

Hoey, W.J 3,000 00 

Hogan, J. D 2,640 00 

Home-hay, P. E 2,400 00* 

Hopkins, A. W 2,700 00 1,589 74 

Horsland, J. E. (Feb. 18) ... . 2,400 00 

Houston, J. E 2,700 00* 

Howden, W. L 2,640 00 

Howell, H.N 2,700 00 672 32 

Hughes, J. T. M. (Nov. 24) . . 2,520 00 

Hyslop, H. T 3,300 00 

Irwin, I. B 2,700 00 

James, N. V 2,640 00 

Jasmin, E. E. 2,400 00 

Jelly, G. A 2,640 00 

Jobin, J. E. L 2,520 00 

Jones, F. 2,640 00 

Julien, R 2,700 00 

Jull, G.N 2,640 00 

Kaine, J. C. M 2,520 00 

Kee, N. N. R 2,700 00 

Kelly, R. W 2,700 00 

Kesten, S. H 2,640 00 

Kime, W. (Jan. 17) 3,000 00 

Knapp, H. E 2,400 00 

Labelle, G. T 3,300 00 

Labelle, J. A 2,640 00 

Laberge, J. E 2,640 00 

Laberge, J. E. G 2,400 00 

Laberge, L 2,700 00 

Lasalle, J. B. A 2,400 00* 

Latimer, C 2,520 00 

Lay. R. H 3,900 00 

Leadbeater, J. A 3,300 00 

Leblond, J. E 3,300 00 1,150 35 

Leclaire, H. A 2,400 00* 

Ledgerwood, G. A 2,400 00 



376 13 

818 49 
2,088 05 


1,612 32 

1,595 28 

484 12 

2,606 98 


699 62 
1,854 95 
1,748 46 


1,698 22 

844 82 

2,376 11 


400 98 
1,776 99 
791 49 
522 51 
338 66 



A— 20 



FUBLIC ACCOUNTS. PART II 



Lefebvre, F 

Lefebvre, J. H. G 

Legare, J. D. E 

Lemieux, J. E. G. (Jan. 1) . , 

Lemieux, J. U 

Leslie, F. J 

Leslie, J. H 

Levie, L. G 

Lewis, A. E 

Lomas, J. C 

Lowrie, M. I 

Lundie, A. C 

MacDonald, H. E 

MacDonald, R. S 

MacDougall, W. F 

MacGilvray, A.J 2,400 00 

Mack, J. S 2,700 00 

MacLennan, J. C 3,300 00 

MacPhie, H. H. (Feb. 7) . . . . 2,640 00 

Mahaffy, N. L 2,700 00 . 

Manning, E. W. C 2,400 00 

Marcil, J. A 3,000 00 

Marriott, W. H 3,000 00 

Mason, R. M 2,760 00 

Masse, R 2,400 00* 

Mathews, F 2,700 00 

McCaskill, A. E 3,000 00 

McClenaghan, R. J 2,820 00 

McConnell, J. C 2,820 00 

McCracken, W. A. S 2,400 00 

McDonald, H. G -. . 2,700 00 

McEwen, A. E 2,820 00 

McEwen, H. R 2,400 00 

McFarlane, A. M 2,700 00 

McKee, S. C 2,700 00 

McKenzie, P. G 3,000 00 

McLeish, V 2,640 00 

McLellan, D.J 3,300 00 

McLellan, J. A 2,700 00 

Meilleur, J. U. V 3,000 00 

Midwinter-St«ane, F 2,700 00 

Mign^ault, J . N. E 2,580 00* 

Miller, J. C 2,400 00 

Milner, R. J 3,000 00 

Monroe, A. R 2,640 00 

Moore, L 2,400 00 

Morgan, C. E 2,700 00 

Morris, A. P 3,000 00 

Morrow, J. J. (Dec. 30) 2,520 00 

Mount, H. F 2,400 00 

Moynihan, W 3,900 00 

Moynihan, W. A. (Jan. 31) . 1 2,400 00* 

Mulchinock, W. J 2,400 00 

Murray, J. A. (Feb. 22) 2,400 00 

Mustard, H. W 3,000 00 

Mutrie, R. D 2,640 GO 

Myers, G. E 2,400 00 

Nadeau, J. A. R 2,520 00 

Naismith, J. W 2,640 00 

Neely, M. J 2,640 00 

Nesbitt, J. E 3,000 00 

Nichol, G. A 2,760 00 

Nicholls, W. E 2,640 00 

Nicholson, W. R 2,400 00 

Norton, W. M 2,640 00 



Salary 


Travelling 


rate 


expenses 


2,640 00 


568 93 


2,640 00 


920 92 


2,520 00 




2,640 00 


1,114 62 


2,640 00 


365 89 


2,640 00 


1,132 53 


2,400 00 


421 42 


2,400 00* 




2,400 00 


1,773 62 


2,520 00* 


1,612 74 


2,640 00 


470 00 


3,600 00 


596 95 


2,700 00 


687 42 


2,400 00 


2,423 88 


2,700 00 


1,636 51 



1,016 78 



1,006 52 

531 68 

1,908 46 



1,512 47 

1,826 24 

899 05 
1,909 75 
1,070 70 

1,736 28 
464 93 

343 12 
1,947 87 



1,462 37 
2,430 13 
1,215 18 
1,300 58 



606 82 
593 45 



380 50 

3,220 81 

698 92 

1,210 00 

1,141 09 

624 66 

536 67 



983 36 


481 13 


715 39 


1,005 22 


339 20 



Salary Travelling 

rate expenses 

Notting, E. S 3,000 00 461 40 

O'Brien, R. B 2,700 00 2,317 23 

O'Connor, W. P 2,520 00 

O'Neill, J. J 2,400 00* 587 24 

Owers, A. E 2,760 00 

Parmiter, F 3,300 00 

Patton, W. T 2,640 00 

Payette, M. E 2,400 00 

Penhall, G. R 3,000 00 

Perry, J. N 3,000 00 

Persson, W. D 2,400 00 

Peter, N. H 2,400 00 

Phillips, N. C 2,400 00 

Pook, G. G 3,000 00 

Porlier, J. G. J 2,400 00 

Powley, F.J 2,400 00 

Prest, V. E 2,400 00* 

Priestley, P 3,000 00 

Privee, R. H. J 2,400 00 

Purdy, J. W 3,300 00 

Racicot, R 2,760 00 

Rammage, C. S 2,400 00* 1,051 84 

Rankin, G 2,520 00 

Rattray, A. J. (Feb. 2) 2,400 00* 

Read, F. 2,400 00 792 12 

Reckin, C. E 3,000 00 2,397 51 

Reed, O.J 2,640 00 553 80 

Ricard, J. A. H 2,640 00 994 77 

Richardson, C. L. H 3,000 00 577 59 

Rivington, R. H 2,640 00 

Robert, J. E. G. (Jan. 25) ... . 2,640 00 854 40 

Robertson, A 2,640 00 665 72 

Robertson, D. M. (Junel),. 2,760 00 

Robson, 1 2,640 00 1,420 70 

Rose, G. A 3,240 00 2,706 90 

Ross, W. A 3,000 00 

Roy, J. A. G 2,400 00 2,078 55 

Rushton, F 2,400 00 1,441 48 

Saint, F. F 3,000 00 764 52 

Salisbury, E 2,640 00 

Scafe, D. C 3,000 00 

Schilt, C, C 2,700 00 893 70 

Schmidt, N. P 2,400 00 610 42 

Schnell, F. H 2,640 00 

See, J. N. (Jan. 12) 2,400 00 869 35 

Seymour, W 3,000 00 

Shepherdson, J. S 2,700 00 1,048 43 

Shonyo, J. H 3,300 00 792 03 

Simard, P. E 2,700 00 1,442 13 

Skelton, R. T 2,520 00 

Smith, F. W. B 3,600 00 1,538 81 

Snyder, O. A. K 2,640 00 318 30 

Sorel, J. E 2,640 00 

Speirs, W 2,700 00 1,210 30 

Spence, T. H 2,400 00 1,868 83 

Spencer, H. C 2,400 00 846 69 

Sproston, H 3,000 00 

Sproule, J. D 2,400 00 

Squirrell, L. H 2,400 00 

Stanford, J. A 2,700 00 1,489 79 

Steele, G. 1 2,400 00 843 56 

Steen, C. M 3,300 00 3,33149 

Steen, J 3,300 00 739 40 

Stevens, W. W 2,640 00 

Stobart, A 2,700 00 981 74 



DEPARTMENT OF AGRICULTURE 



A— 21 



Salary Travelling 

rate expenses 

Stoneman, W. J 2,640 00 1,400 07 

Storey, H. C 3,300 00 1,043 43 

Stuart, J. M 3,000 00 484 44 

Stubbs, W. F. R 2,700 00 1,559 03 

Swail, L. H 3,000 00 

Swanson, J. A 2,400 00 

Tanner, A. C 3,000 00 

Taylor, H. A 2,400 00 

Tennant, W 3,000 00 712 39 

Theoret, J. A 2,700 00 2,275 32 

Theoret, J. H 2,700 00 1,578 27 

Thomas, E. B 2,640 00 

Thompson, D. W 2,400 00 1,627 05 

Thompson, J. T 2,400 00* 959 71 

Thompson, S. N 2,400 00 1,640 56 

Thomson, W. G 3,000 00 

Towill, F. W 2,640 00 2,583 96 

Troalen, H. J. M. F 2,400 00 1,943 12 

Troalen, R 2,400 00 649 95 

Trudeau, J. L 2,760 00 

Trudel, J. H. (Aug. 3) 2,520 00 366 60 



Salary Travelling 

rate expenses 

Trudel, J. 0. D 2,400 00 377 42 

Tupling, R. G 2,640 00 

Turnbull, R. B 2,400 00 

Turnbull, W. J. (Oct. 4) 2,520 00 

Turner, J. R 2,640 00 655 90 

Twiss, R. 1 2,640 00 1,671 28 

Villeneuve, P 2,400 00 645 11 

Waggoner, L. R 2,520 00 

Wagner, A. C 2,640 00 1.385 91 

Wall, S. L 2,640 00 1,101 33 

Watt, H. J 3,000 00 1,164 00 

Way, A. J 2,700 00 1,639 91 

Wells, K. F 2,700 00* 341 29 

Wheatley, R. H. B 2,640 00 

White, A. A 2,700 00 1,418 93 

Willick, E. A 3,000 00 

Wood, F 3,000 00 

Young, C 2,640 00 642 69 

Younghusband, A. W 2,700 00 

Younghusband, H. M 3,000 00 1,278 08 



Wages of labourers and casual employees amounted to $24,722.77. 



A Equipment. Includes the purchase of 1 new car at a net cost of 
$275 for 1 used car. 



L,705.23 after deducting an allowance of 



B Printing and Stationery. Payments were made to the Department of Public Printing and Stationery. 

C Travelling Expenses. The following employees, whose salary rates were under $2,400 on March 31, 1946, 
received travelling expenses of $300 or over: A. O. Beemer, $596.52; F. J. Berrigan, $931.10; P. S. Bossard, 
$335.35; R. L. Burns, $574.59; R. Chester, $1,447.14; F. Collin, $331.81; W. T. Gumming, $830.50; 
J. W. T. Currie, $481.72; J. C. Dalton, $492.60; V. Desilets, $514.81; J. D. Donnelly, $573.75; A. Dufresne, 
$1,966.19; J. R. Durand, $360.62; E. G. Harrison, $408.85; W. T. Harrison, $432.08; A. E. Hawkins, $555.76; 
S. Herrick, $1,154.67; J. D. Hogan, $551.91; F. W. Hughes, $913.40; J. Johnstone, $458.28; W. Kininmonth, 
$396.54; R. S. Lambert, $651.51; M. M. LeBlanc, $853.23; T. Lefebvre, $379.90; H. Lord, $486; 
V. E. MacFarlane, $983.31; W. J. McDonnell, $678.11; A. C. McLean, $931.45; W. F. Mitchell, $710.39; 
C. P. O'Connell, $2,437.84; D. J. Perdue, $3,077.81; J. C. Porter, $638.76; A. E. Rice, $578.90; S. Riendeau, 
$898.92; R. J. Riley, $855.84; P. Rodriguez, $365.23; W. J. Scott, $980.25; R. I. Sinclair, $990.15; W. J. Storry, 
$1,064.25; J. 0. Turnbull, $333.39; H. M. Underwood, $462.43. 

Suppliers receiving $5,000 or more: Jensen Salsbery Laboratories, Inc., $16,518.75; Ketchum Manufacturing 
Co., Limited, $9,156.40. 



Vote 17 



Health of Animals — Compensation for Animals Slaughtered 372,620 00 

Expenditures $ 170,089 75 



i 



These expenditures represent compensation to owners of cattle and other animals slaughtered in the control 
and eradication of contagious diseases, as provided in the Animal Contagious Diseases Act. The basis of 
compensation is two-thirds of the market value of the slaughtered animal as determined by a departmental 
inspector, but within certain limits stated in the Act. 

The following is a distribution of expenditure by provinces: Nova Scotia, $12,617.50; Prince Edward Island, 
$118; New Brunswick, $9,004; Quebec, $49,276; Ontario, $77,624.26; Manitoba, $17,105.33; Saskatchewan, $3,048; 
Alberta, $374.66; British Columbia, $922. 



A— 22 



PUBLIC ACCOUNTS. PART II 



Vote 438 Health of Animals — To provide for payment of compensation to owners of animals affected 
with diseases coming under the operation of the Animal Contagious Diseases Act, which have died 
or have been slaughtered under circumstances unprovided for under the above Act and Regulations 
thereunder, in the amounts detailed in the Estimates 

Estimates Expenditures 

Boudreau, Hector, St. Leonard d'Aston, Que 

Deland, Henri Felix, L'Acadie, Que 

Pelletier, Willie, St. Robert, Que 

Pouliot, Emile, Ste. Claire, Que. (Dorchester County) 

Moorehouse, Harold, R. 4, Brockville, Ont 

Ruscica, S., Agincourt, Ont 

White, William J., Cottam, Ont 



34 00 


34 00 


92 00 


92 00 


36 00 


36 00 


34 00 


34 00 


38 00 


38 00 


36 00 


36 00 


78 00 


78 00 



348 00 $ 



348 00 



Vote 18 Live Stock and Poultry 

Estimates 

Salaries and Wages 354,910 00 

Cost of Living Bonus and Other Pay-list Items 35,000 00 

Buildings and Lands 3,000 00 

A Equipment 15,000 00 

Freight, Express and Cartage 13,000 00 

Miscellaneous 2,000 00 

B Printing and Stationery 18,000 00 

C Live Stock Improvement Clubs 61,000 00 

D Premiums on Pure Bred Sires 45,478 00 

Professional Services 450 00 

E Purchase of Live Stock 71,416 00 

Rents 1,671 00 

Supplies and Materials 15,000 00 

Telephones, Telegrams and Postage 7,000 00 

F Travelling Expenses 120,000 00 



Allotments 


Expenditures 


354,298 33 


332,716 65 


35,611 67 


35,611 67 


3,000 00 


674 53 


10,000 00 


6,214 66 


13,000 00 


11,492 88 


900 00 


374 57 


23,000 00 


17,737 06 


41,000 00 


32,099 58 


42,478 00 


36,158 47 


450 00 


37 00 


79,416 00 


77,937 43 


1,671 00 


1,337 61 


15,000 00 


11,786 98 


8,100 00 


7,586 33 


135,000 00 


129,169 49 



$ 762,925 00 $ 762,925 00 $ 700,934 91 



As of March 31, 1946, there were 199 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at date of separation (shown in parenthesis) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Bernier, P. E 

Bodnar, T 

Bouchard, C , 

Byers, J. G 

Colbert, A. H. 0. (Nov. 13) . 

Coles, J. H 

Curtis, N 

Davey, A. D 

Davies, W. D 

Desrosiers, A 

Fleury, J. P. E 

Freeborn, S. G 

Girard, J. H 

Graham, J. W 

Graham, W. L 

Heon, H 



Salary 
rate 

3,240 00* 
2,520 00 
2,640 00 
3,480 00 
2,400 00 
2,760 00* 
3,240 00 
3,600 00* 
3,240 00 
2,520 00 
3,000 00 
2,760 00 
2,400 00 
3,000 00 
3,000 00 
2,520 00 



Travelling 
expenses 

$ 1,617 16 

728 32 

1,355 25 

3,594 16 

504 86 

1,^13 61 

1,460 89 

1,262 64 

1,992 37 

1,295 21 

952 94 

1,391 40 

1,599 07 

1,114 93 

1,530 51 



Salary 
rate 

Irvine, S. D 2,520 00 

Kavanagh, J. A 2,760 00 

King, J. H 2,640 00 

Lefebvre, J. G 3,000 00 

MacKenzie, C. F 2,640 00 

MacVannel, A. P 3,660 00 

McCallum, J. M 4,920 00 

McMullen, W. S 3,240 00 

Norquay, J 3,000 00 

Peterson, A. W 4,140 00 

Pineau, E. F 3,420 00 

Semple, F. G 2,760 00 

Smith, J. B 2,400 00 

Steele, J. A 2,640 00 

Syrotuck, M 2,520 00 

Telfer.J. A 3,240 00 



Travelling 
expenses 

924 35 

1,496 46 
754 37 

1,424 65 
913 20 

1,424 88 

1,908 19 
920 21 
882 98 

1,604 66 

866 06 
1,186 21 

2,005 97 



Wages of labourers and casual employees amounted to $4,646.33. 



DEPARTMENT OF AGRICULTURE A— 23 

A Payments amounting to $4,964.61 were made to the Canadian Fairbanks-Morse Co., Ltd., for 501 hog scales 
to be re-sold, at cost, to producers of hogs. (P.C. 1444 of February 27, 1941, and P.C. 5/2814 of April 7, 1943.) 
Proceeds from sales amounted to $5,775.86, of which $4,964.61 was credited to this allotment and $811.25, 
representing sale of scales paid for in previous years, to Ordinary Revenue — Refunds of Expenditure. One 
new car was purchased at a net cost of $899.39 after deducting an allowance of $525 for 1 used car. 

B Payments were made to the Department of Public Printing and Stationery. 

C Consists of the following groups of payments: — 

Horse Breeders' Clubs, $6,100.88 (Manitoba, $1,374.13; Saskatchewan, $3,895.75; Alberta, $831). The 
Department pays 75 cents for every mare bred plus 25 per cent of the service fee on such mares as prove 
to be in foal, plus $1 for each registered pure bred mare in foal. 

Grants to Horse Breeding Stations, $4,303.25. A proprietor of a Breeding Station must own or control 
three or more stallions. The basis of the grant is $187.50 per stallion. 

Premiums under the Ram Club Policy, $1,723. Under this policy, ram clubs deposit with the Department 
stated amounts for rams. The Department purchases the animals and absorbs any difference in costs. 

Club Work (prize money, etc. shared jointly with the provinces) $19,972.45— Cattle Clubs, $13,978.69; 
Swine, Sheep and Poultry Clubs, $3,123.62; Sheep Fairs, Bacon Shows, Foal Clubs, etc., $2,870.14. The amounts 
shown represent the Dominion's share. 

Many other departmental live stock policies entail payments in the nature of grants to clubs and the 
absorption of losses in free or partially free distribution of live stock. All are made on Ministerial authority 
from this allotment. 

D Premiums to owners of pure bred stallions, $33,429.47 (Nova Scotia, $758.25; Prince Edward Island, $479.25; 
New Brunswick, $702.75; Quebec, $25,322.85; Ontario, $5,806.37; British Columbia, $360). These premiums, 
which are shared jointly with the provinces according to a schedule for each province prepared by a 
Dominion-Provincial Board, are based on the class of stallion and the number of mares left in foal. The 
amounts shown represent the Dominion's share. 

Ram Premium Policy, $2,729 (shared jointly with the provinces— Nova Scotia, $489.50; Prince Edward 
Island, $158.50; New Brunswick, $381; Quebec, $1,700). The amounts shown represent the Dominion's share. 

E Represents payments for the purchase of live stock and expenses of distribution under the following policies: 
Sire Loan Policy, $76,825.45 (bulls, $73,794.89; rams, $167; boars, $2,863.56). 

Sow Distribution Policy, $1,111.98. Payments for purchase of sows and expenses of distribution amounted 
to $3,547.48; receipts from sales amounted to $2,435.50 and were credited to this allotment. 

F The following employees whose salary rates were under $2,400 on March 31, 1946, received travelling 
expenses of $300 or over: S. Bergey, $2,112.74; W. A. Blackburn, $463.24; J. R. Blacklock, $2,453.19; G. T 
Blais. $1,588.16; D. H. Borden. $1,475.55; J. L. Campbell, $1,225.29; A. E. Caron, $334.85; R. E. Chapman. 
$327.55; H. Chipperfield, $360.03; A. W. Clevett. $334.40; P. E. Cote, !|2,027.33; A. C. Craft, $1,743.83; A. 
Crawford, $438.91; W. Davidson, $955.11; H. Dumaine, $1,687.38; J. H. Erb, $1,405.66; S. J. Ferns, $1,520.90; 
L. Foisy, $1,503.58; A. L. Fribance. $1,956.23; B. F. Galbraith, $1,498.27; P. A. Galliot, $666.97; G. Gamache, 
$333.09; A. Goguen. $1,371.61; P. R. Goodwin, $404.10; J. A. Harding, $1,221.95; C. M. Harvey, $1,166.99; J. 
Har\ie, $523.74; J. L. Hudon, $414.51; R. Keet, $442.15; G. A. M. King, $361.77; A. S. Kyle, $1,617.66; G. 
Labissonniere, $1,004.04; E. K. Laflamme, $1,701.45; L. D. Levesque, $395.86; J. G. Longstaff, $955.68; F. J. 
MacCharles, $1,705.06; G. A. Marcoux, $1,005.43; J. D. McCaig, $2,017.19; J. H. McConnell, $1,579.89; W. H. 
McCosham. $346.34; W. E. McKim. $815.28; W. McMorrin, $1,513.50; E. C. McMurtrie, $2,024.07; C. H. 
Mitchell, $806.23: J. Murdoch, $970.31; H. Pellerin, $391.55; W. H. Pope, $781.18; E. Rainville, $1,807.55; 
H. D. Reid, $1,423.44; B. Riverin, $416.81; W. M. Roach, $580.95; L. W. Roper, $1,428.74; C. Schenn, $1,938.68; 
H. D. Scotchmer, $1,488.64; C. S. Scranton, $1,483.97; C. M. Soule, $934.57; T. G. Stewart, $1,986.38; R. H. 
Tomilson. $354.50; H. E. Upton, $1,512.74; J. E. Verrett, $330.03; G. T. Watson, $306.25; K. Wells, $2,768.05; 
J. D. Williams, $853.41; A. Wood, $1,958.90; A. C. Yacula, $1,391.50. 

Suppliers receiving $5,000 or more: Alberta Cattle Breeders' Association, $15,698; Ketchum Manufacturing 
Co., Limited, $7,188.40. 

At the request of the Governments of the British West Indies and Newfoundland, the Dominion Government 
agreed to purchase certain pure bred horses, poultry and cattle. Advances were received from these 
Governments against which purchases and incidental expenses were charged; the unexpended balances were 
refunded at the close of the fiscal year. 



A— 24 



PUBLIC ACCOUNTS. PART 11 



Vote 19 (and Vote 439, Supplementary Estimates) Plant Products — Seeds, Feeds, Fertilizers, Insecticides 
and Fungicides Control, including grant of $18,900 to Canadian Seed Growers^ Association 

Estimates 

Salaries and Wages 419,775 00 

Cost of Living Bonus and Other Pay-list Items 42,904 OO 

Buildings and Lands 17,300 00 

A Equipment 31,000 00 

Express, Freight and Cartage 1,800 00 

Grant to Canadian Seed Growers* Association 18,900 00 

Miscellaneous 800 00 

B Printing and Stationery 10,000 00 

Professional Services 10,000 00 

Rents and Taxes 915 00 

Prizes and Premiums 5.500 00 

Supplies and Materials 5,000 00 

Telephones, Telegrams and Postage 6,500 00 

C Travelling Expenses 48,200 00 



Allotments 


Expenditures 


419,775 00 


407,491 86 


42,904 00 


39,209 72 


15,700 00 


6,702 16 


21,500 00 


12,559 08 


2,100 00 


2.039 79 


18,900 00 


18.900 00 


1,100 00 


891 01 


10,000 00 


9,207 33 


6,000 00 


3,447 85 


915 00 


914 00 


4,500 00 


3.831 35 


10.500 00 


8,487 92 


8,347 54 


7,850 16 


56.352 46 


56.352 46 



$ 618,594 00 $ 618,594 00 $ 577,884 69 



As of March 31, 1946, there were 249 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Salary 
rate 

Bell, L $ 2,880 00 

Black, L. W 2,520 00 

Blakeman, J. E 3,540 00* 

Brett, E. W 2,520 00 

Burke, T. W. L. (Feb. 1) . . . . 3,120 00 

Butler, A. N. L 2,640 00 

Carson, R. B 2,640 00 

Carter, A. M. W 3,600 00* 

Clark, J. G 3,240 00 

Cliche, L. P. (Nov. 1) 2,760 00 

Dawson, J. A 3,000 00* 

Dumais, A. A 2,400 00 

Elliott, G. A 3,600 00* 

Forward, B. F 3,120 00 

Heise, A. C 3,240 00* 

Hope, A 2,880 00 

Ingalls, R. A 2,640 00 

Iveggatt, C. W 3,660 00 

Lennox. W. J. W 3,540 00* 

Lewis, N. G 2,880 00 

MacKay, J. W 3,600 00* 

Marshall, C. V 2,820 00 



Travelling Salary Travelling 

expenses rate expenses 

$ 819 04 McCullough, C. S 2,520 00 

1,278 13 Michael, G.W 2.520 00 Y99 58 

1,285 65t Migicovsky, B. B 3.000 00 

924 80 Nichol, W. E 2,700 00 

Overholt, P. M 2,760 00 

344 59 Pavfer, R 2.700 00 

Peart, G 4,800 00* 517 89t 

421 77 Pepin, J. A 2.880 00 

695 24 Poisson, E. (May 1) 2,520 00 

Potvin, A. (Sept. 12) 2,700 00 

463 20 Seguin, A 2,520 00* 624 97 

491 83 Sibbitt, R. H 2,520 00 

Simard, J. (Aug. 1) 3,240 00 

Stewart, G. M 3,240 00 511 60 

1,053 35 Sweet, C. (Apr. 25) 3,480 00 

952 09 Tapp. C. T 2,880 00 

Thomas, R. L 2.640 00* 721 66 

Weir, C. A 2.880 00* 811 13 

White, S 2,520 00 

White, W. R 4,140 00* 

772 06t Wright, W. H 4,140 00 762 56 

Young, N 5,700 00* 1,018 24t 



tThese items include the sum of $2,206.84 charged to War and Demobilization Allotment and $798.23 
charged to the Wartime Prices and Trade Board. 
Wages of labourers and casual employees amounted to $4,975.81. 



A Includes the purchase of 6 new cars at a net cost of 
5 used cars. 



J,119.45 after deducting allowances of $1,897.04 for 



B Payments were made to the Department of Public Printing and Stationery. 

C The following employees, whose salary rates were under $2,400 on March 31, 1946, received travelling 
expenses of $300 or over: A. Bayer, $1,502.06; D. A. Bell, $737.92; P. Bertrand, $916.80; S. A. Bowman, 
$861.33; T. W. Brennand, $510.05; R. Broadfoot, $716.23; H. Brunet, $556.81; E. F. Burger, $377.40; 
J. A. Cardinal, $772.31; T. H. Coltart, $748.59; D. T. Cook, $1,414.74; R. B. Gumming, $1,015.61; O. Crepeau, 
$659.42; R. A. Erskine, $461.38; J. B. Ferland, $1,447.58; A. G. Gilbert, $1,220.25; G. B. Gilmour, $895.57; 



DEPARTMENT OF AGRICULTURE 



A— 25 



L. Goodall, $1,021.22; G. M. Gray, $789.66; G. Haase, $550.22; K. R. Hillier, $622.51; R. Hurtubise, $820.86 
E. C. Jones, $1,310.60; A. A. Langlois, $1,085.16; E. Lavoie, $1,310.99; N. D. MacKenzie, $686.85 
G. MacMillan, $685.38; A. McPherson, $1,058.86; T. D. Moor, $1,173.42; J. Obodiak, $1,585.31; H. R. Parnell 
$711.08; G. M. Perry, $1,181.10; E. J. Quail, $831.75; R. T. F. Ross, $1,441.10; W. G. Sallans, $1,196.38 
R. A. Sanderson, $676.23; J. C. Scholefield, $653.08; A. A. Smith, $1,317.79; M. J. Spicer, $535.62 
R. E. P. Spicer, $548.18; D. F. Stewart, $895.23; G. R. Stretton, $507.38; J. S. Thompson, $553.07; S. White, 
$952.43. 



Vote 20 Grants to Fairs and Exhibitions, in the amounts detailed in the Estimates 

Estimates 

A Maritime Stock Breeders' Association, Amherst, N.S. (Maritime Winter Fair) . . 5,000 00 

B Provincial Exhibition of Quebec, Quebec, Que 15,000 00 

C Royal Agricultural Winter Fair, Toronto, Ont 32,690 00 

D Vancouver Exhibition, Vancouver, B.C 10,000 00 



Expenditures 

5,000 00 
15,000 00 
32,689 14 
10,000 00 



$ 62,690 00 $ 62,689 14 



A B D Payments represent the seventh of ten annual instalments payable in accordance with agreements 
approved by the Governor in Council. 

C Represents the balance owing as agreed to between the Dominion and Provincial Governments. Payments 
were authorized by the Royal Agricultural Winter Fair Association Act, c. 9, 1927. 



Vote 21 Grants to Agricultural Organizations in the amounts detailed in the Estimates 



Estimates Expenditures 



Canadian Council on Boys' and Girls' Club Work 

Advanced Registry Board for Dairy Bulls 

Canadian National Live Stock Records 

Advanced Registry Board for Swine 



A The operations of this organization were such that the full grant was not required. 



5.000 00 

4,500 00 

18,000 00 

6,000 OO 


5,000 00 

4,500 00 

18,000 00 

5,000 00 


$ 33,500 00 


$ 32,500 00 



MARKETING SERVICE 



Vote 22 Marketing Service Administration 

Estimates 

Salaries 84,130 00 

Cost of Living Bonus and Other Pay-list Items 8,624 00 

Living Allowances 2,500 00 

Miscellaneous 490 00 

Printing and Stationery 3,250 00 

Supplies and Materials 600 00 

Telephones, Telegrams and Postage 947 00 

A Travelling Expenses 11,201 00 



Allotments 


Expenditures 


84,130 00 


81,880 89 


8.624 00 


6,853 52 


2,500 00 




490 00 


406 03 


3,250 00 


1,959 34 


600 00 


533 41 


947 00 


742 03 


11,201 00 


4,831 92 



$ 111,742 OO $ 111,742 00 $ 97,207 14 



As of March 31, 1946, there were 40 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date or at date of separation (shown in 
parenthesis) follows. Salary rates indicated by asterisks include war duties supplements. J. Blackburn, 
$2,820"^; P. A. Cossman, $2,760; E. L. Elliot. $2,520; J. H. Larocque, $2,640*; R. W. Neely, $3,960; C. V. 
Parker, $3,180 (July 25); L. C. Pepper, $3,420; J. G. Robertson, $5,760; A. W. Ryan, $2,760; R. M. Scott, 
$4,140; A. M. Shaw, $8,500. 

J. G. Robertson received a living allowance of $2,177.76. 

A Travelling expen.scs of $300 or over were paid to: M. Casselman, $309.76; R. Crawford, $726.36; L. C. Pepper, 
$857.95; R. M. Scott, $396.72. 



A— 26 PUBLIC ACCOUNTS. PART II 

Vote 23 (and Vote 440, Supplementary Estimates) Agricultural Economics 

Estimates Allotments Expenditures 

Salaries 107,755 00 

Cost of Living Bonus and Other Pay-list Items 13,400 00 

A Equipment 5,000 00 

Miscellaneous 425 00 

B Printing and Stationery 6,500 00 

Telephones, Telegrams and Postage 400 00 

C Travelling Expenses 11,400 00 



107,755 00 
13,400 00 


103,788 51 
6,724 53 


4,850 00 
425 00 


3,838 60 
153 90 


6.500 00 
550 00 


5,198 14 
547 30 


11,400 00 


9,347 57 



$ 144,880 00 $ 144,880 00 $ 129,598 55 



As of March 31, 1946, there were 59 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date or at date of separation (shown in 
parenthesis) follows. Salary rates indicated by asterisks include war duties supplements. W. J. Anderson, 
S2,400; J. F. Booth, S5,400; G. P. Boucher, $3,000; B. A. Campbell, $3,000; W. F. Chown, $3,900*; J. Coke, 
$4,140; A. Gosselin, $3,660; W. C. Hopper, $4,620; S. C. Hudson, $3,300; H. K. Leckie, $3,000 (Sept. 1) ; J. N. 
Lewis, $3,000; L. Lorinez, $3,300; J. E. O'Meara, $3,000; H. L. Patterson, $3,000; E. P. Reid, $3,000; A. E. 
Richards, $4,500*; F. Shefrin, $2,460*; C. C. Spence, $3,420*; R. A. Stutt, $3,000*; P. J. Thair, $2,400; W. 
Van Vliet, $3,000. 

A Includes the purchase of 2 new cars at a net cost of $2,313.10 after deducting an allowance of $400 for 
1 used car. 

B Payments were made to the Department of Public Printing and Stationery. 

C Travelling expenses of $300 or over were paid to: W. J. Anderson, $799.64; J. F. Booth, $61722t; B. A. 
Campbell, $569.03t; J. Coke, $691.76; W. C. Hopper, $780.05t; S. C. Hudson. $420.13t; C. I. Johnston, $452.89t; 
J. N. Lewis, $710.95t; J. C. Maxwell, $563.30; H. L. Patterson, $545.05; E. P. Reid, $595.54t; C. C. Spence, 
$l,197.02t; H. W. Trevor, $1,68651; P. J. Thair, $656.72; H. B. Van Home, $519.07; F. M. Weibster, $541.64t. 

t These items include the sum of $1,145.07 charged to Vote 29 and $2,893.51 to War and Demobilization 
Allotment. 



Vote 24 (and Vote 441, Supplementary Estimates) Dairy Products 

Estimates Allotments Expenditures 

Salaries and Wages 296,389 00 

Cost of Living Bonus and Other Pay-list Items 26,282 00 

Living Allowances 1,800 00 

A Equipment 3,250 00 

Express, Freight, Cartage and Refrigerator Car Service 7,000 00 

Supplies and Materials 3,000 00 

Miscellaneous 1,500 00 

Press Clippings 100 00 

B Printing and Stationery 8,000 00 

Lawyers' and Analysts' Fees 3,000 00 

Rents 3,000 00 

Telephones, Telegrams and Postage 9,000 00 

C Travelling Expenses 61,398 00 



$ 423,719 00 



296,389 00 


294,223 53 


26,282 00 


23,853 87 


1,800 00 


1,792 76 


4,250 00 


1,408 35 


7,000 00 


6,118 82 


4,100 00 


3,836 09 


1,500 00 


1,195 49 


100 00 


46 34 


9,000 00 


8.075 91 


3,000 00 


2,945 70 


3,000 00 


2.843 23 


8,500 00 


7,056 01 


58,798 00 


54,593 99 


$ 423,719 00 


$ 407,990 09 



As of March 31, 1946, there were 136 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



DEPARTMENT OF AGRICULTURE 



A— 27 



Adair, J I 

Anderson, H. S 

Art, G. L 

Bain, T. G 

Beattie, D. M 

Beckett, W. J 

Bourbeau, G. A 

Bourbonnais, J 

Brennan, W. E 

Broby, S. P. (Jan. 12) 

Browne, W. E 

Cameron, W. C 

Carleton, R. J 

Crowe, H. J. (Sept. 14) 

Cunningham, H. W 

Davies, W. J 

Derby, H. A 

Euteneire, C. P 

Goodwillie, D. B 

Gosselin, J. Z 

Hebert, R. O 

Henderson, J. H. (Feb. 1) . . 

Hicks, T. J 

Howe, S. R 



Salary 
rate 

2,580 00 
2,760 00 
2,760 00 
2,640 00 
3,420 00 
2,880 00 
2,760 00 
2,880 00 
2,640 00 
2,760 00 
2,520 00* 
3,900 00 
2,760 00 
2,880 00 
2,580 00 
2,640 00 
3,900 00 
2,520 00 
3,000 00 
2,400 00 
2,760 00 
2,880 00 
3,240 00 
2,940 00* 



Travelling 
expenses 

$ 615 91 
1,145 42 
1,168 33 
1,626 63 

782 46 
456 77 

1,306 10 
470 60 

321 06 
380 20 



1,047 38 
1,185 77 



1,092 28t 



669 80 
1,108 01 
607 57t 



Irwin, J. L. (Mar. 26) 

Johnson, E 

Keay, J 

Killick, C. H. P. (Aug. 29), 

Lefebvre, J , 

Lemay, J. T , 

MacKay, K. G 

MacLennan, R. M 

Maher, J. U 

Mason, H. A , 

McManus, J. A 

Menard, S 

Menzies, D. (Feb. 1) 

Murphy, F. D 

Quesnel, E 

Quinn, R. J 

Rogerson, W. F 

Singleton, J. F 

Spencer, R. P 

Strynadka, N. J 

Thimens, G 

Ward, H. M 

White, 0. H. J 

Woodiwiss, L. H 



Salary 
rate 

2^ 00 
2,640 00 
2,640 00 
2,760 00 
2,760 00 
2,640 00 
3,240 00 
2,760 00 
2,880 00 
3,120 00* 
2,880 00 
2,580 00 
2,760 00 
2,580 00 
2,640 00 
2,400 00 
2,520 00 
6,000 00* 
2,520 00 
2,400 00 
2,760 00 
2,760 00 
2,760 00 
2,580 00 



t These items include the sum of $1,517.75 charged to War and Demobilization Allotment. 
Wages of labourers and casual employees amounted to $8,277.05. 



Travelling 
expenses 

365 53 
306 78 



1,432 77 

961 48 
771 70 
423 25 



413 45 

1,042 11 
918 62 
1,359 73t 



315 35 



A Includes the purchase of 1 new car at a net cost of 
1 used car. 



L ,408 .35 after deducting an allowance of $300 for 



B Payments were made to the Department of Public Printing and Stationery. 

C The following employees, whose salary rates were under $2,400 on March 31, 1946, received travelling 
expenses of $300 or over: D. E. Arsenault, $502.84t; E. K. Bonnyman, $823.66; A. Bussiere, $646.55; R. E. 
Carr, $1,450.88; J. E. Cogan, $530.85; J. E. Coxford, $641.94; A. Demers, $623.26t; M. Desaulniers, $1,520.43; 
H. De.sfosses, $l,254.97t; J. E. Dougall, $1,475,641; C. A. Fabien, $1,062.94; C. R. Kennedy, $l,347.l3t; R. 
Kerouack, $l,563.87t; L. Kirkland, $l,506.75t; R. R. Lafleche, $l,572.32t; E. Leblanc, $931.05; L. J. Levenick, 
$1,437.41; W. R. MacDonald, $753.90; C. A. Morrison, $656.55t; B. J. O'Connell, $349.75t; G. W. Parker, 
$1,213.61; I. Rose-Christensen, $703.42; G. A. Schroer, $l,032.67t; W. A. Van Alstyne, $1,737.49; B. W. Young, 
$1,011.18. 

tThese items include the sum of $2,077.39 charged to War and Demobilization Allotment. 



Vole 25 (and (a) Vote 442, Supplementary Estimates; (6) Vote 650, Further Supplementary Estimates) 
Subsidies for Cold Storage Warehouses, under the Cold Storage Act, and Grants, in the amounts 
detailed in the Estimates 

Estimates Allotments Expenditures 

Subsidies 

Municipality of City and County. Saint John, N.B 15,292 14 15,292 14 15,292 14 

Moncton Cold and General Storage Limited, (3) Moncton, N.B. . . 18,837 75 18,837 75 18,837 75 

Societe Co-operative Agricole, St. Damase, Que 7,772 55 7,772 55 7,772 55 

Societe Co-operative Agricole, (2), Chicoutimi, Que 3,600 00 3,600 00 

Couvoir Co-operative, Marieville, Que 5,024 25 5,024 25 

La Co-operative Avicole d'Etchemin, St. Anselme, Que 12,222 00 12,222 00 

L'Abattoir Co-operative Avicole, Victoriaville, Que 11,922 00 11,922 00 

Bradford Co-operative Cold Storage Limited, Bradford, Ont. . . . 37,500 00 37,500 OO 

Dixie Growers Co-operative Limited, Dixie, Ont 18,000 00 18,000 00 18,000 00 

Netkin, Samuel, Dundas, Ont 3,600 00 3,600 00 

Fergus Co-operative Association, Fergus, Ont 3,150 00 3,150 00 

Langs Food Products Limited, Hamilton, Ont 54,000 00 54,000 00 



A— 28 



PUBLIC ACCOUNTS, PART II 



Estimates 
Subsidies 

St. Lawrence Valley Co-operative Storage Limited, Iroquois, Ont. 9,000 00 

North Grey Cheese Co-operative Limited, Owen Sound, Ont 3,225 00 

Owen Sound Public Cold Storage, Owen Sound, Ont 5,363 37 

Owen Sound Cold Storage Limited, Owen Sound, Ont 5,363 37 

Jordan Wine Company, St. Catherines, Ont 94,072 80 

Northern Frosted Foods and Cold Storage Limited, Timmins, Ont. 28,249 13 
Oxford Farmers Co-operative Produce Company Limited, 

Woodstock, Ont 20,400 00 

First Co-operative Packers of Ontario Limited, Elmvale, Ont 2,475 00 

North Grey Cheese Factory, Owen Sound, Ont 9,300 00 

Upper Ottawa Co-operative Poultry Products, Renfrew, Ont 7,500 00 

Central Cold Storage Limited, Trenton, Ont 15,000 00 

Aldershot Distributing Co-operative Company Limited, (3), 

Aldershot, Ont 3,764 25 

Kent Fruit Growers Co-operative Limited, (2), Blenheim, Ont. . . . 4,200 00 

Lambton Growers Cold Storage Company Limited (2) , Forest, Ont. 9,750 00 

Hamilton, W.L., (2) , Collingwood, Ont 2,700 00 

Elgin Growers Co-operative Limited, (3), St. Thomas, Ont 13,725 00 

Oxford Fruit Co-operative Limited, (3), Woodstock, Ont 17,850 00 

Georgian Bay Fruit Growers Limited, (4), Thombury, Ont 18,600 00 

Crescent Cold Storage Limited, Winnipeg, Man 25,500 00 

Winnipeg Cold Storage Company, Limited, (1), Winnipeg, Man. . . 6,996 68 

Winnipeg Cold Storage Company, Limited, (2), Winnipeg, Man. 51,291 43 

North Star Cold Storage Company Limited, Winnipeg, Man 3,165 76 

North Star Cold Storage Company Limited, (2), Winnipeg, Man. . 11,917 80 

Central Alberta Dairy Pool, Red Deer, Alta 5,190 45 

Edmonton Cold Storage Limited, Edmonton, Alta 5,250 00 

O'Riordan, R.D., Camrose, Alta 5,175 00 

Kamloops Ice and Cold Storage Company Limited, Kamloops, 

B.C 9,146 25 

Cascade Co-operative Union, Kelowna, B.C 14,478 75 

McLean and Fitzpatrick, Kelowna, B.C 1,875 00 

Okanagan Packers Co-operative Union, (2), Kelowna, B.C 7,200 00 

Okanagan Valley Land Company Limited, (2), Okanagan Centre, 

B.C 2,100 00 

Kelowna Growers Exchange, (3), Kelowna, B.C 3,375 00 

Southern Co-operative Exchange, Oliver, B.C 6,075 00 

Vernon Fruit Union, Oyama, B.C 14,880 00 

Walters Limited, Peachland, B.C 1,985 25 

Westbank Co-operative Growers Association, Westbank, B.C. . . . 12,000 00 

Westbank Orchards, Westbank, B.C 2,025 00 

Okanagan Egg Producers Association, Armstrong, B.C 630 00 

Surrey Co-operative Association, Cloverdale, B.C 2,572 50 

Long and Long Limited, Creston, B.C 4,425 OO 

North Eraser Co-operative Association, Haney, B.C 2,100 00 

Laurel Co-operative Union, Kelowna, B.C 12,960 00 

Mabee, George E., Oliver, B.C 2,250 00 

United Co-operative Growers Association, Penticton, B.C 7,725 00 

Occidental Fruit Company Limited, West Summerland, B.C 7,500 00 

Yarrow Growers' Co-operative Association, Yarrow, B.C 2,229 91 

Vancouver Ice and Cold Storage Limited, (2) , Vancouver, B.C. . . 18,000 00 

Howe, A.T., (2), Vernon, B.C 1,800 00 

Haynes Co-operative Growers' Exchange, (2), Oliver, B.C 3,795 00 

Oliver Co-operative Growers' Exchange, (2), Oliver, B.C 22,245 00 

Osoyoos Co-operative Growers, (2) Osoyoos, B.C 12,030 00 

Penticton Co-operative Growers, (3), Penticton, B.C 14,250 00 

Pyramid Co-operative Association, (2), Penticton, B.C 15,675 00 

Creston Co-operative Fruit Exchange, (3), Creston, B.C 3,018 75 

Keremeos Fruits Limited, (3), Keremeos, B.C 3,750 00 

788,042 U 



Allotments Expenditures 



9,000 00 


8,784 95 


3.225 OO 




5,363 37 




5,363 37 


5,134 40 


94,072 80 




28,249 13 




20,400 00 




2,475 00 


2,475 00 


9,300 00 




7,500 00 


5,893 92 


15,000 00 


13,388 97 


3,764 25 


3,734 51 


4,200 00 


2,294 99 


9,750 00 


9,517 17 


2,700 00 




13,725 00 


6,331 07 


17,850 00 




18,600 00 




25,500 00 




6,996 68 


6,996 68 


51,291 43 




3,165 76 ■ 


3,165 76 


11,917 80 




5,190 45 


4,957 80 


5,250 00 




5,175 00 




9,146 25 


7,698 28 


14,478 75 


14,478 75 


1.875 00 




7,200 00 


7,200 00 


2.100 00 


980 00 


3,375 00 




6,075 00 


2,835 00 


14,880 00 


11,035 26 


1,985 25 




12,000 00 


9,889 57 


2,025 00 


2,025 00 


630 00 


420 97 


2,572 50 


1,144 04 


4.425 00 




2,100 00 




12,960 00 




2,250 00 




7,725 00 




7,500 00 


4,861 92 


2,229 91 




18.000 00 


8,841 00 


1,800 00 


840 00 


3,795 00 


3,795 00 


22.245 00 




12.030 00 


10,044 29 


14.250 00 


14,250 00 


15,675 00 




3,018 75 




3,750 00 




788,042 14 


232,916 74 



DEPARTMENT OF AGRICULTURE A— 29 

Estimates Allotments Expenditures 



Grants 

Wiltshire Dairying Company, North Wiltshire, P.E.1 68 74 

La Co-operative Agricole, Bale St. Paul, Que 7,772 55 

Edmonton Cold Storage Limited, Edmonton, Alta 5,250 00 

O'Riordan, R.D., Camrose, Alta 5,175 00 

Alberta Poultry Producers, Limited, Edmonton, Alta 15,757 94 

Westbank Orchards, Westbank, B.C 3,317 25 

Creston Co-operative Fmit Exchange, Creston, B.C 4,020 30 

Keremeos Fruits Limited, Keremeos, B.C 3,083 25 

Vancouver Island Poultry Co-operative Association, Duncan, B.C. 2,250 00 

North Eraser Co-operative Association, Haney, B.C 2,100 00 

McLean and Fitzpatrick, Rutland^ B.C 1,200 00 

Kelowna Growers Exchange, (3), Kelowna, B.C 1,290 09 

51^85 12 

Provision for anticipated applications 30,996 05 



68 74 


68 55 


7,772 55 


2,627 67 


5,250 00 


5,250 00 


5,175 00 




15,757 94 




3,317 25 


1,910 18 


4,020 30 


3,938 86 


3,083 25 


1,436 65 


2,250 00 




2,100 00 




1,200 00 




1,290 09 


1,290 00 


51^.85 12 


16,521 91 


30,996 05 





$ 870,323 31 $ 870,323 31 $ 249,438 65 



Subsidies are paid on the following basis: — 

(a) On completion of building, 15 per cent of the amount expended in construction, refrigeration, etc.; 
(h) At the end of the first year thereafter, 7 per cent of the said amount; 

(c) At the end of the second year thereafter, 4 per cent of the said amount; 

(d) At the end of the two next succeeding years, 2 per cent of the said amount. 

Where no expenditures were made, the amounts have been re-submitted in the Estimates for 1946-47. 

Grants: Payments under this heading are made in instalments as in the case of subsidies. The companies 
listed did not conform at the outset with the provisions of the Cold Storage Act, therefore payment by way 
of grant was authorized by the Appropriation Act. 



Vote 26 (and Vote 651, Further Supplementary Estimates) Fruit, Vegetable and Maple Products and 
Honey, including Grant of $5,000 to Canadian Horticultural Council 

Estimates Allotments Expenditures 

Salaries 452,559 00 

Cost of Living Bonus and Other Pay-list Items 44,350 00 

A Equipment 10,000 00 

Express and Freight 1,800 00 

Grant to Canadian Horticultural Council , 5,000 00 

Miscellaneous 1,952 00 

B Printing and Stationery 20,000 00 

Professional Services 500 00 

Rents 1,539 00 

Supplies and Materials 1,500 00 

Telephones, Telegrams and Postage 8,800 00 

C Travelling Expenses 69,000 00 



452,559 00 


432,432 05 


44,350 00 


43,013 93 


5,063 51 


5,063 51 


1,100 00 


899 41 


5,000 00 


5,000 00 


1.452 00 


1,328 68 


15,000 00 


14,965 40 


200 00 


134 57 


1,815 00 


1,815 00 


895 00 


541 90 


9,800 00 


9,740 37 


79,765 49 


69,671 28 



$ 617,000 00 $ 617,000 00 $ 584.606 10 



As of March 31, 1946, there were 202 salaried employees being paid from this account. Those receiving 
.salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 

Salary Travelling Salary 

rate expenses rate 

Armstrong, F. R $ 2,700 00 Dionne, C. E 2,520 00* 

Brooks, C 2,700 00 Drinkwater, J. H 3^400 00 

Butland, W. R 2,820 00 $ 1,105 92 Eardley, E. A 2,400 00 

Clingan, G. F. (Oct. 1) .... 2,760 00 Fleet, W. T 2,640 00 

Coell, W.J 2,640 00 662 70 Jackson. C. W 2,640 00 

Conger, K.B 4,500 00* Long, R. R 2,400 00 

Craig, C. M. (June 1) 2,520 00 Loveday. F. E 3,660 00 

DeJong, J. G 2,400 00 881 62 



Travelling 


expenses 


437 89 


326 98 


615 10 


567 63 


469 01 


394 72 



A— 30 



PUBLIC ACCOUNTS, PART II 



Salary 
rate 

Scott, H 2,640 00 

Shaw, C. E 2,700 00 

Skinner, C. T 2,820 00 

Spinney, L. V 2,640 00* 

Stevenson, C. T 2,700 00 

Wheeler, R. L 5,700 00* 

Young, E. H 2,700 00 



Travelling 
expenses 

810 89 
960 47 

373 71 

889 73 
1,267 68 



Salary Travelling 

rate expenses 

Marshall, S. B 3,120 00 874 35 

Marshall, W. B. H 3,120 00 1,323 88 

Paige, E. G 3,300 00 879 94 

Perry, F. J 3,420 00* 665 65t 

Ponton, H. H 3,120 00 544 01 

Read, W 3,000 00 649 79 

Robinson, K. B 2,400 00 

Robinson, R. E 4,140 00 1,121 63t 

tThese items include the sum of $922.54 charged to "War and Demobilization Allotment. 

A Includes the purchase of 3 new cars at a net cost of $4,797.51 after deducting allowances of $600 for 2 used 
cars. 

B Payments were made to the Department of Public Printing and Stationery, 

C The following employees whose salary rates were under $2,400 on March 31, 1946, received travelling 
expenses of $300 or over: D. C. Armstrong, $600.42; E. W. T. Arthur, $407.47; J. J. Benn, $511.43; 
D. J. Beveridge, $1,030.92; W. G. Borden, $383.98; C. H. Bowman, $397.08; F. A. Brydon, $319.09; F. C. 
Chappell, $1,147; W. Corp, $392; G. L. Cox, $567.88; J. H. Dawe, $542.69; E. C. Dickson, $957.36; J. R. Dill, 
$307.15; E. Dix, $513.37; A. J. Duggan, $329.45; D. H. Firth, $459.60; P. L. Ford, $1,007.67; W. J. Furminger, 
$588.16; W. F. Graham, $658.77; F. W. Gray, $864.16; A. E. Harvie, $450.96; J. M. Hay, $709.58; J. J. Johnson, 
$1,749.66; J. W. Long, $43026; A. W. Longley, $463.55; R. Lounsbury, $812.61; S. MacFarlane, $663.78; 
Wm. MacNeil, $627.17; O. L. May, $1,187.07; W. P. McLeod, $322.41; H. A. Miller, $30428; J. P. Millie, 
$537.94; W. H. Mizener, $1,000.44; J. F. Mott, $1,041.40; R. B. Neily, $757.39; J. C, Paradis, $615.17; C. H. 
Pickett, $537.41; J. P. Praught, $418.96; D. H. Reid, $915.05; T. N. Reinders, $386; J. M. Robinson, $597.14; 
C. J. Rose, $1,199.79; W. J. Sangster, $694.69; A. M. Shaw, $1,004.62; H. W. Smith, $689.80; M. Smith, 
$328.32; H. M. Spencer, $470.94; C. E. Spicer, $429.73; E. W. Stanley, $980.98; W. F. Strong, $71028; 
J. J. Tofani, $842.07; A. R. Vandewater, $678.60; R. R. Waddle, $551.85; E. A. Walton, $823.09; H. G. 
Woodworth, $71321. 



Vote 27 (and Vote 443, Supplementary Estimates) Live Stock and Live Stock Products 

Estimates Allotments 

Salaries 428,102 00 433,942 27 

Cost of Living Bonus and Other Pay-list Items 39,926 00 32,085 73 

A Equipment 3,300 00 2,088 89 

Express, Freight and Cartage 2,325 00 1,325 00 

Living AllowanceiS 1,200 00 

Miscellaneous 2,535 00 2,535 00 

B Printing and Stationery 17,120 OO 14,570 00 

Professional Services, including Legal Services 1,000 00 400 00 

Rents 7,41100 6,91100 

Supplies and Materials 3,700 00 3,775 00 

Telephones, Telegrams and Postage 15,800 00 20,600 00 

C Travelling Expenses , 119,088 00 123,274 11 



Expenditures 



$ 641 507 00 $ 641.507 00 



433,942 27 


31,731 01 


2,088 89 


1,254 04 


2,382 97 


14,562 41 


394 30 


6,778 40 


3,552 67 


20,498 83 


122,017 91 


$ 639203 70 



As of March 31, 1946, there were 203 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at date of separation (shown in parenthesis) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Salary 
rate 

Allen, W. L $ 2,400 00 

Anderson, H. J 2,700 00 

Bain, C. E *..... 2,940 00 

Baird, F. F 3,000 00* 

Barry, S. C 4,320 00* 

Beatty, R. G 2,520 00 

Bennett, R. K 3,120 00 

Bonnyman, E. D 3,420 00* 



Travelling 
expenses 



$ 395 05 

767 18 
1,373 44 
1,557 45 
1,104 10 



Salary Travelling 

rate expenses 

Bowman, F. A 2,700 00* 728 62 

Bridel, F. J 2,700 00 

Brown, W. A 5,220 00* 2,503 78 

Browne, D. L 2,520 00 3,230 65 

Bruce, H. R 2,940 00 806 78 

Buker, F. H. (Apr. 7) 2,520 00 

Chepesvik, M. W 2,520 00 603 30 

Clay, H. W 2,520 00 408 97 



DEPARTMENT OF AGRICULTURE 



A— 31 



Salary Travelling 

rate expenses 

Coulter, C. L 3,000 00 

Craig, H. E 2,520 00 335 06 

Curran, A. F 3,120 00* 1,029 12 

Darnell, A. F 2,640 00* 2,153 91 

Deguire, J. A 2,640 00* 1,791 87 

Duff, H. C 2,520 00 438 72 

Dunsmore, W. G 2,700 00* 

Fetherstonhaugh, J. E 2,700 00 524 79 

Ford, H. L = , 2,520 00 727 12 

Foster, G. W 2,520 00 1,035 18 

Fraser, H. W 2,520 00 1,519 53 

Garrison, 1 2,520 00 328 45 

George, J. F 2,520 00 496 77 

Gordon, W. M 2,520 00 728 80 

Haggerty, J. F 3,000 00* 

Haggith, C. B 2,400 00* 

Hancock, L 3,000 00* 608 21 

Hedgecoe, A. R 2,760 00* 1,355 47 

Heneault, J. E. N 2,640 00 1,749 63 

Hooey, E. R 2,520 00 1,117 76 

Johns, E.J 2,400 00 

Kerr, W 2,520 00 599 96 

Kezar, J. H 2,700 00 

Lalibert, P 2,400 00 1,945 81 

Lavender, D.J 2,400 00* 

Lawrie, W. D 2,400 00* 

Layton, R. L " 2,520 00 2,158 04t 

Leask, J 2,400 00 

Light, P. E 4,140 00 379 Olt 

Lyster, C. C 3,120 00 1,013 65 

641 31 



Salary 
rate 

MacKenzie, D. A 3,120 00 

MacMillan, CM 2,400 00* 

Marcoux, J. A ; 2,700 00 

Maybee, H. J 3,900 00* 

McConnell, W. C 2,520 00 

McCulloch, A. C 3,000 00 

McKinnon, D. A 3,000 00* 

McMillan, L. H 2,400 00* 

McPherson, W. J 3,000 00 

McQueen, M.J 2,520 00 

Miller, G. B 3,600 00* 

Miller, M. H 2,520 00 

Milne, B. C 2,400 00* 

Munro, A. D 3,120 00 

Paul, G. G 2,400 00 

Pawley, J. L 2,880 00 

Pearsall, L. W 5,220 00* 

Ritchie, W. M 3,780 00 

Rodrique, G 2,820 00 

Senn, E. W 2,940 00 

Seymour, H.I 2,400 00 

Snow, A. H 2,400 00 

Stark, L 2,400 00 

Steves, H. L 2,400 00 

Thompson, R. A 3,000 00 

Trimble, R. C 2,700 00 

Turnbull, J. R 2,520 00 

Van Sickle, P. 2,400 00 

Ward, F. G 2,400 00* 

Williams, D.J 3,120 00 

Wilson, G. R 2,880 00* 



Travelling 
expenses 

459 96 

932 25 
1,637 83 

310 80 
1,203 82 
1,859 43 
2,752 50t 
2,846 02t 
1,129 66 

497 05 
2,395 89 



492 15 



523 58 
805 70t 

1,530 64 
542 33 

1,158 68 


932 25 

1,148 61 

931 17 

320 79 


854 81 
758 81 



MacKay, C. B 2,400 00 

t These items were charged to War and Demobilization Allotment. 
R. L. Layton received a living allowance of $73966. 

A Includes the purchase of 1 new car at a cost of $2,088.89. 

B Payments were made to the Department of Public Printing and Stationery. 

C The following employees, whose salary rates were under $2,400 on March 31, 1946, received travelling 
expenses of S300 or over: T. J. Adams, $904.70; J. B. Arsenault, $629.70; D. Bell, $456.21; S. R. Bowell, 
$936.07; R. G. Bruce, $310.21; J. P. Cain, $848.88; J. M. A. Carkner, $851.61; E. W. Chambers, $1,530.46; 
J. T. Charland, $972.05; H. Cochrane, $2,329.68; D. Craig, $995.38; W. B. Crawford, $1,214.72; L. F. Dawes, 
$1,070.61; A. N. De Rocquigny, $1,421.05; J. A. Dumaine, $1,015.22 (including $507.47 charged to War and 
Demobilization Allotment); W. G. Dunsmere, $362.78; W. B. Ellsworth, $403.14; S. Fehler, $607.84 (charged to 
War and Demobilization Allotment); J. M. Fisher, $665.53; L. D. Forbes, $1,091.33; W. Hagger, $1,213.89; 
P. E. Hamelin, $619.49; J. W. Hedgecoe, $633.90; E. A. Holland, $847.36; J. A. Lahaye, $1,000.57; R. G. Laing, 
$1,864.35; G. L. Locking, $1,622.30 (charged to War and Demobilization Allotment); R. A. MacEachem, 
$1,005.41; A. R. MacKay, $1,072.67; L. J. Maltais, $1,940.62; J. M. McGregor, $1,118.62; J. Milligan, $1,169.97; 
M. R. Mitchell, $2,111.29; G. A. Moore, $1,221.34; A. L. Morrison, $1,513.78; A. C. Morton, $355.01; J. G. 
Murray, $1,482.77; J. Napier, $627.38; W. F. Newey, $837.44; E. J. Parker, $526.48; B. Pontbriand, $627.13; 
C. E. Sampel, $1,295.14; A. V. Smith, $1,274.55; E. V. Smith, $475.69; W. R. Smith, $787.93; J. C. Steele, 
$1,574.69; J. T. Sbubbington, $780.03; J. K. Swann. $687.43; A. Thornfield, $410.36; N. C. Tilker, $1,358.47; 
X. C. Tracy, $400.42; J. A. Tremblay, $310.62; H. Walsh, $1,013.81; R. W. Ward, $708.60; C. S. Weber, 
$539.81; J. Wild, $509.67; R. H. Woodward, $883.90; A. Zoorkan, $473.14. 



Vote 28 Marketing of Agricultural Products, including temporary appointments that may be required 
to be made, notwithstanding anything contained in the Civil Service Act, the amount available for such 
appointments not to exceed $15,000 

Temporary Assistance 

Cost of Living Bonus and Other Pay-list Items 

Marketing Projects, including Advertising 

Printing and Stationery 

Telephones, Telegrams and Postage 

Travelling Expenses 



Estimates 


Allotments 


Expenditures 


15,000 00 


14,000 00 




2,385 81 


678 00 


678 00 




217 38 


6,500 00 


6,500 00 




5,278 51 


200 00 


1,200 00 




1,130 77 


200 00 


200 00 




51 24 


2,422 00 


2,422 00 




102 18 


$ 25,000 00 


$ 25,000 00 


% 


9,165 89 



A— 32 PUBLIC ACCOUNTS, PART II 

SUPERANNUATION. AND RETIREMENT BENEFITS 
Gratuities to families of deceased employees, Civil Service Act, c. 22, R.S $ 6,420 00 



SPECIAL 

Vote 29 (and Vote 444, Supplementary Estimates) Prairie Farm Rehabilitation Act and Water Storage 
(An amount of $500,000 is available in the Appropriation for Reconstruction iov the St. Mary and 
Milk Rivers Water Development Project.) 

Estimates Allotments Expenditures 

Temporary Assistance 350,845 00 333,805 68 333,805 68 

Wages 341,770 00 403,944 90 403,944 90 

Cost of Living Bonus and Other Pay-list Items 106,160 00 92,542 50 92,542 50 

A Equipment 142,800 00 158,485 07 158,485 07 

Express, Freight and Cartage 19,050 00 22,309 05 22,309 05 

Miscellaneous 49,545 00 18,900 53 5,478 99 

B Printing and Stationery 25,000 00 26,452 70 26,452 70 

C Rents 13,450 00 42,641 77 42,641 77 

Telephones, Telegrams and Postage 14,480 00 14,480 00 13,392 31 

D Travelling Expenses 199,480 00 199,480 00 195,725 60 

Buildings and Lands 921,020 00 853,079 01 663,170 52 

Supplies and Materials 166,400 00 183,878 79 183,878 79 

$2,350,000 00 $2,350,000 00 $2,141,827 88 



The following is a distribution of the above expenditures by sub-allotments. 

Sub-allotments 
Headquarters Administration — 

Ottawa 7,500 00 

Regina 55,000 00 

Economic Surveys 52,500 00 

115,000 00 
Cultural Experiments and Research — 

Ottawa 32,880 00 

University of Manitoba 8,155 00 

Morden 10,500 00 

Brandon 40,570 00 

University of Saskatchewan 13,300 00 

Saskatoon Forage Crop Laboratory 4,025 00 

Indian Head Farm 37,510 00 

Indian Head Forest Nursery Station 24,435 00 

Melfort 10,215 00 

Scott 22,205 00 

Sutherland 10,700 00 

Swift Current 105,710 00 

University of Alberta 14,900 00 

Lethbridge 48,495 00 

Lacombe 18,400 00 

Manyberries 9,500 00 

Unallotted 3,500 00 

415fi00 00 
Land Utilization — 

Administration 25,500 00 

Pasture construction 272,000 00 

Management and operation of pasture and irrigation projects 137,500 00 

Purchase of land 37,000 00 

Purchase of bulls 32,500 00 

Seeding and harvesting of community pastures 3,000 00 

Re-establishment of farmers 1,000 00 

608,500 00 



Expenditures 


4,228 20 


53,996 72 


42,122 17 


100,347 09 


20,647 68 


6,045 52 


9,727 13 


29,900 09 


5.848 99 


3.328 02 


33,416 60 


21,249 08 


10,195 42 


20,875 98 


10,699 50 


105,318 26 


9,851 50 


48,394 45 


15.423 70 


9,051 74 


S59J973 66 


23,622 26 


265,804 08 


136,573 07 


34,767 16 


29,503 22 


2,524 08 


865 00 


493,658 87 



DEPARTMENT OF AGRICULTURE 



A— 33 



Water Development and Water Storage — 

Administration 45,820 00 42,555 84 

Small projects 658,900 00 635,035 64 

Large projects 

Administration and maintenance 75,400 00 66,465 08 

Swift Current Irrigation— Main Canal 32,200 00 32,115 14 

Storage Reservoir — Cadillac Water Users Association 17,500 00 17,325 49 

Aetna Irrigation District 31,500 00 22,058 19 

Loon Creek Dam— R.M. of Cupar No. 218 7,000 00 6,819 70 

Little Souris River Project , 2,500 00 

Operation of large irrigation projects 85,500 00 73,000 13 

Surveys 292,180 00 257,984 96 

Purchase, maintenance and operation of construction machinery 63,000 00 34,488 09 

1^11,500 00 1,187^4S 26 
W- $2,350,000 00 $2,141,827 88 

Distribution of Cultural Experiments and Research expenditure by activities: 

Cultural publications and administration 17,594 54 

District experimental stations and reclamation surveys 156,558 75 

Grass investigation coverage and range surveys 34,565 90 

Tree planting 31,769 99 

Soil research and soil surveys 41,106 26 

Agricultural Improvement Association — Soil drifting control including horticultural development 36,248 93 

Cultural work on irrigation projects 27,723 66 

Live stock surveys and sheep development 14,405 63 



$ 359,973 66 



As of March 31, 1946, there were 189 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rate indicated by an asterisk includes war duties supplement. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Salary Travelling 

rate expenses 

Achtzener, J $ 2,400 00 $ 1,391 14 

Acton, B. K 2,400 00 768 54 

Arthur, S. F 3,780 00 

Bidden, C. H 2,700 00 1,119 88 

Biggs, R. L 2,400 00 

Brown, C. D. (Apr. 30) .... 2,400 00 

Cameron, R.J 2,400 00 1,705 73 

Campbell, J. B 2,700 00 544 12 

Carpenter, E. S 2,700 00 1,522 7B 

Carscallen, H. R 2,820 00 

Carss, H. W. (Mar. 17) 2,820 00 376 80 

Chepil, W. S 3,000 00 

Cook, A. B 2.700 00 1,243 22 

De Savigny, H. J. (Jan. 22) . . 2,700 00 587 85 

Donald, R. F. B 3,000 00* 

Doughty, J. L 3,300 00 

EuU, L 2,400 00 

Ewert, W. F 3,000 00 

Fairley, J. W 2,400 00 

Ficht, J. P 2,700 00 

Foss, W. L 2320 00 996 78 

Freer, 4,180 00 558 (^4 

Gillespie, W. M 2,400 00 1,132 14 

Gillett, C 2,700 00 



Salary Travelling 

rate expenses 

Gray, E. L 4,500 00 1,204 47 

Gray, W. D 2,700 00 828 77 

Haberman, J. A 2,400 00 

Hawkins, S. H 3,300 00 951 84 

Humphreys, F. V 2,400 00 2,288 88 

Jacobson. W. L 3,000 00 1,348 57 

MacKenzie, G. L 3,300 00 1,519 46 

MacNaughton, D 2,400 00 619 37 

Mann, H. H. M 2,940 00 2,298 18 

McCallum, F 2,700 00 960 49 

McCallum, G. A 2,400 00 1,108 32 

McMillan, L. D 2,400 00 1,609 67 

Moore, C. M 2,700 00 

Moore, J. C 2,400 00 1,367 93 

Mulholland, E 2,520 00 

Orr, L. G 2,400 00 734 77 

Peterson, R. 2,700 00 1,11126 

Riesen, H. G 2,820 00 988 74 

Shafer, W. H 2,400 00 

Shields, S. F. (June 1) 2,400 00 

Spence, G 6.000 00 716 06 

Switzer, J. E 2,700 00 547 70 

Wotherspoon, W. (July 24) . 2,700 00 

Youngman, R 2,700 00 2,348 94 



71033—3 



A— 34 PUBLIC ACCOUNTS. PART II 

A. Equipment. Includes the purchase of 7 new cars at a net cost of $9,688.48 after deducting allowances of 
$2,620 for 6 used cars; 7 new and 1 used truck were purchased at a net cost of $7,342.72 after deducting 
allowances of $1,951 for 3 used trucks; 3 tractors were purchased for $2,470.38 and 1 lathe for $4,805.72. 
Livestock for community pastures was purchased to the value of $27,850. 

B Printing and Stationery. Payments were made to the Department of Public Printing and Stationery. 

C Rents. Expenditures include payments to 55 operators of experimental sub-stations amounting to $27,860.50. 

D Travelling Expenses. The following employees, whose salary rates were under $2,400 on March 31, 1946, 
received travelling expenses of $300 or over: M. Andal, $663.31; R. H. Anderson, $561.49; E. H. Andrew, 
$314.62; H. C. Armstrong, $813.67; J. A. Asplund, $551.50; F. J. Bahr, $1,644.86; J. Bain, $1,096.72; J. Barron, 
$335.30; K. E. Bell, $321.88; W. M. Berry, $1,101.30; R. V. Blair, $895.63; W. G. Bock, $1,702.13; J. P. Bowland, 
$326.15; R. M. BowUey, $918.47; W. E. Bowser, $1,066.49; R. Brehler, $333.87; 0. P. Bristol, $317.65; H. C. 
Brown, $1,565.36; H. W. Brown, $463.14; A. B. Cameron, $1,797.64; H. N. Cavan, $1,061.89; H. Chester, 
$422.19; S. E. Clarke (included under Vote 14); J. S. Clayton, $702.29; M. Collins, $451.01; R. F. Comstock, 
$430.81; T. P. Craigen, $537.68; D. J. Cunningham, $319.25; R. P. L. Daniels, $649.88; A. W. Daurie, $3,152.44; 

F. W. Dawes, $371.36; J. F. Dewson, $326.29; R. M. Dickie, $541.36; J. R. H. Dixon, $365.90; H. Dofka, 
$315.30; R. H. Dunlop, $1,259.03; E. F. Durrant, $308.95; L. Eley, $382.64; R. L. Erdman, $597.75; W. Ervin, 
$379.99; G. R. Evans, $1,300.84; T. S. Farquharson, $773.60; A. Fischer, $394.03; H. Forbes, $811.66; D. L. 
Gemmell, $306.19; R. Gordon, $437.33; T. P. Hagerman, $1,476.75; W. F. Hall, $1,09325; D. C. Hammond, 

1.80; J. H. Harding, $1,218.89; W. Hardstaff, $897.31; H. J. Hargrave (included under Vote 14) ; C. B. Haver, 
).51; J. A. Havers, $803.25; W. D. Hay (included under Vote 14); G. Helle, $670.62; C. Hill, $806.92; 

E. Holler, $492.80; E. S. Hopkins (included under Vote 12); W. S. Howes, $305.75; W. Huddleston, $1,997.28; 

R. Hyndman, $944.43; N. L. Iverson, $915.10; P. J. Janzen (included under Vote 14) ; W. K. Janzen (included 

under Vote 13) ; W. Jestin, $855.60; R. Johnstone, $839.75; W. E. Jonah, $480.44; A. L. Jones, $481.35; C. Keith, 

$453.23; D. A. Kennett, $515.08; B. B. Kenney, $1,145.98; D. Kirton, $344.07; W. J. Kocher, $1,028.65; 

E. W. Krenz, $586.80; W. R. Leslie (included under Vote 14); W. C. Lester, $920.40; D. B. Lind, $856.85; 

J. Lobsinger, $350.21; C. V. Lord, $1,849.68; D. Luchsinger, $435.34; L. Lund, $326.80; A. Lyon, $688.57; 

W. J. Machuga, $37050; R. W. Mathie, $392.79; R. G. McClelland, $915.92; E. V. McCurdy, $511.49; 

H. H. Mclntyre, $861.16; J. K. McLaughlin, $1,145.70; J. J. S. McMorine, $787.96; J. R. Milne, $1,322.95; 

C. M. Moore, $%2.65; H. C. Moss, $536.03; N. Mudry, $1,288.69; A. W. Murphy, $687.67; F. Murphy, $583.85; 

C. Needrum, $1,385.14; D. Newyar, $430.38; E. Nixon, $1,635.38; P. Nord, $875.08; J. E. O'Connell, $2,918.40; 

W. Odynsky (included under Vote 13); G. Olson, $873.54; A. E. Palmer (included under Vote 14); 0. Parker, 

$504.44; D. A. Patterson, $1,856.62; M. J. Peace, $1,312.91; R. W. Peake (included under Vote 14) ; L. Pearce, 

$303.80; J. Pendergast, $2,134.54; R. H. Pierce, $1,197.57; A. Posynick, $395.72; L. Primus, $925.41; J. M. 

Ragan, $1,141.27; A. J. Reece, $943.82; R. C. Rees, $317.35; C. F. Ripley, $567.39; R. Roberts, $341.14; D. 

Rossborough, $615.74; R. Ruth, $514.29; E. C. Sackville (included under Vote 14); L. E. Salkeld, $355.30; L. 

Sargent, $459:47; J. J. Schaeffer, $440.17; M. Schitka, $489.26; F. W. Schroer, $313.75; J. Simpson, $1,073.46; 

C.fl. Slack, $1,909.51; A. H. G. Snow, $307.15; M. Solverson, $395.70; C. C. Spence (mcluded under Vote 23); 

R. A. Stutt, $730.61; R. I. Tenberg, $1,064.99; L. B. Thomson (included under Vote 14); W. B. Thomson, 

$1,782.13; S. V. Tomecko, $861.11; H. L. Topham, $435.79; A. Townsend, $348.04; G. Turner, $430.88; V. G. 

Ulrich, $370.30; H. B. Van Home, $764.26; R. M. Walker, $1,588.26; C. Walkof (included under Vot« 14); J. 

G. Watson, $1,049.46; J. W. Wayling, $1,337.98; A. Welikotny, $551.38; R. B. Wells, $852.92; A. R. Whyte, 
$355.66; G. D. Williams, $799.15; H. W. Williams, $492.53; K. Williams, $486.30; J. Wilner, $1,081.98; A. W. 
Wilton (included under Vote 14); M. Winestock, $341.50; J. E. Winter, $571.58; R. Young, $351.64; C. C. 
Zimmerman, $616.48. 

Suppliers receiving $5,000 or more: Alberta Live Stock Association, $21,245; J. H. Ashdown Hardware Co. 
Limited, $6,476.36; Beatty Bros. Limited, $9,519.71; Beaver Lumber Company, Limited, $10,965.64; Canada 
Creosoting Company, Ltd., $35,967.50; The Canadian Fairbanks-Morse Company, Limited, $5,773.34; R. E. 
Creelman, $6,845.71; Imperial Oil Limited, $10,615.18; W. B. Ramsay, $24,740.40; Saskatchewan Cattle Breeders' 
Association $6,605; Geo. Smith, $22,360.75; Martin Sundin, $6,485.50. 



Vote 30 (and Vote 445, Supplementary Estimates) Prairie Farm Assistance Act — ^Administration 

Estimates Allotments Expenditures 

Temporary Assistance 63,450 00 54,951 65 54,951 65 

Wages 116,550 00 114,322 82 103,687 50 

Cost of Living Bonus and Other Pay-list Items 18,000 00 18,725 53 18,725 53 

Freight and Express 1,500 00 500 00 189 03 

Miscellaneous 1,000 00 1,000 00 203 21 

Printing and Stationery 6,000 00 4,000 00 3,262 82 

Rents 5,000 00 3,000 00 958 65 

Supplies and Materials 500 00 

Telephones, Telegrams and Postage 9,000 00 6,500 00 2,244 59 

A Travelling Expenses 134,000 00 152,000 00 143,195 56 



$ 355,000 00 $ 355,000 00 $ 327,418 54 



DEPARTMENT OF AGRICULTURE A— 35 

Under the Act, authority for appointments and rates of pay are vested in the Governor in Council. 

As of March 31, 1946, there were 43 salaried employees being paid from this account. A list of those who 
Avere receiving salaries at annual rates of $2,400 or over on that date or at date of separation (shown in 
parenthesis) follows: G. C. Bruce, $2,400; H. J. Hamilton, $2,400; A. W. Johnson, $2,400; R. F. McGregor, 
$4,500; S. Sinclair, $3,200 (Oct. 1) ; N. B. Williams, $2,400. 

A Travelling expenses of $300 or over were paid to: W. M. Affleck, $369.41; C. R. Aigner, $400.42; J. A. Allan, 
$385.56; H. Allison, $682.46; J. Anderson, $820.50; W. E. Andrew, $644.85; J. M. Armstrong, $583.21 
G. Atkinson, $1,189.85; 0. Bangsund, $522.01; T. B. Barker, $405.21; W. J. Barrie, $472.47; J. Batty, $884.36 

B. Bayda, $465.43; F. Bean, $711.14; M. W. Beaton, $590.37; R. S. Beattie, $1,153.80; W. Beaven, $1,170.48 
E. Bedard, $575.59; E. Beedle, $1,373.34; E. Belhumeur, $1,237.87; A. M. Bell, $759.67; G. A. Bell, $2,164.43 
W. G. Bell, $608.50; J. Bergey, $471.33; I. A. Berglund, $953.75; J. L. Berry, $918.77; G. H. Bigelow, $973.48 
R. Black, $728.08; T. E. Black, $1,989.25; A. J. Boechler, $567.22; S. Boot, $894.61; L. Braconnier, $454.40 
W. Bradwell, $639.98; E. Brassard, $792.33; G. C. Bruce, $471.36; J. H. Buhler, $595.36; J. S. Campbell 
$1,289.22; J. W. Campeau, $762.22; J. W. Cann, $348.46; J. Carey, $398.06; J. P. Carmody, $684.71 
M. F. Carpenter, $2,231.22; W. H. Chorney, $619.06; C. C. Churchill, $641.22; M. P. Clancy, $1,235.02 
A. E. Clarke, $1,180.16; C. Clarke, $794.22; W. H. Clarke, $1,104.99; C. W. Cline, $540.11; T. J. Cloutier 
$725.04; R. D. Coles, $567.52; P. Colleaux, $1,138.98; T. E. Colter, $744.61; W. J. Connor, $581.18 
J. P. Connors, $749.42; H. Cooke, $500.30; T. T. Cory, $659.68; J. C. Cottrell, $665.19; W. B. Crozier 
$562.38; J. A. Cunningham, $715.30; J. F. Davies, $565.58; O. Dechief, $695.28; J. T. Dewan, $719.74 

C. Dixon, $980.72; H. Doyle, $766.56; W. C. Drever, $372.30; W. H. Duce, $354.78; F. T. Durick, $947.54 
J. R. Ehmann, $362.26; G. F. Ernes, $745.52; D. M. Epp, $543.94; J. M. Epp, $531.24; W. H. Ewing, $492.69 
E. S. Fagan, $873.42; W. L. Foulkner, $310.62; P. J. Fenrich, $688.31; P. F. Fitzpatrick, $1,093.87 
A. L. Forrester, $1,470.17; J. France, $911.77; G. W. Francis, $544.61; L. H. Fuller, $778.99; C. R. Fysh 
$549.75; C. Gannon, $664.20; W. Carman, $671.31; W. Gartly, $437.34; F. Gibson, $611.38; W. Gibson 
$334.41; E. Greenwood, $362.25; W. Greer, $483.32; J. C. Guy, $531.91; A. Hagarty, $609.84; H. M. Haney 
$808.62; G. Harkness, $1,060.20; E. W. Hartle, $627.26; A. E. Hawker, $1,571.22; H. D. Head, $891.82 
L. E. Helmer, $1,075.65; J. S. Henderson, $688.12; R. L. Higgins, $800.06; M. A. Hoover, $1,153.07 
N. Hostetler, $380.74; F. S. Humphry, $1,736.84; J. H. Irving, $861.08; B. T. Jaques, $575.02; P. Jensen 
S671.58; A. W. Johnson, $957.32; C. W. Johnston, $641.05; A. Jones, $1,205.81; L. Jones, $450.06; A. J. Kaiser 
$656.91; T. J. Kelly, $718.73; G. A. Kennedy, $480.81; W. A. Keyworth, $651.14; A. N. King, $579.66 
0. A. Kohnke, $362.38; S. Korek, $430.58; M. A. Kovaluk, $706.97; J. N. Kozak, $2,596.46; H. Krienke 
$1,062.85; F. Lang, $331.93; W. J. Langley, $760.10; J. J. Lavoie, $522.84; F. Lawley, $502.43; G. J. Lester 
$941.57; J. T. Letourneau, $491.04; W. Lettner, $969.28; L. J. Lindberg, $678.51; H. Loken, $1,247.17 
P. J. Longworth, $579.11; J. S. MacFarlane, $809.79; W. D. Mackay, $834.52; D. MacLeod, $792.37 
J. B. MacLeod, $731.83; R. Magosse, $1,061.64; H. E. Mainil, $958.33; F. E. Mann, $610.43; R. G. Mann 
$809.38; J. Marshall, $437.82; W. T. Martin, $905.13; C. May, $459.47; Geo. McAdam, $829.10; W. McAllister 
$1,300.39; H. McAndie, $758.67; H. K. McCrindle, $930.02; J. E. McCune, $1,122.02; F. S. McCutcheon 
$416.82; J. McDonald, $378.49; W. McEachern, $849.26; E. M. McGillivray, $335.14; N. McGinnis, $482.79 
R. F. McGregor, $948.92; R. Mcintosh, $970.80; D. W. Mclntyre, $353.53; C. J. McKenzie, $856.41 
R. B. McKenzie, $494.36; J. C. McLean, $632.59; J. A. McLeod, $461.95; W. T. McMurdo, $304.28 
A. M. McQuarrie, $388.82; G. Meding, $599.36; J. Meikle, $583.46; A. F. Mercier, $476.18; H. Merrell 
$965.07; J. H. Meyer, $364.26; S. A. Miller, $426.14; T. H. Miller, $449.94; W. H. Mills, $1,028.95 
P. H. Miskew, $613.85; J. H. Mitchell, $605.59; W. W. Mitchell, $581.71; J. Moreau, $387.87; G. N. Morrisoa 
$576.20; J. C. Myers, $1,025.54; G. W. Newell, $1,543.95; W. Nicholson, $479.45; A. E. Nikkei, $486.53 
W. G. H. Norrish, $834.40; W. M. O'Connor, $304.22; H. Ostlund, $506.67; P. Pahl, $855.90; A. R. Porter 
$560.05; J. D. Porter, $389.91; L. G. Poulin, $1,411.48; J. M. Powell, $352.78; H. C. Powley, $453.18 
S. L. Preston, $563.40; R. Quennell, $828.40; J. A. Reddekopp, $659.59; A. L. Rees, $706.78; L. D. Reid 
$487.55; S. S. Reid, $381.72; D. D. Rempel, $626.51; J. D. Roberts, $814.18; G. Robinson, $633.84 
W. Romaniuk, $387.21; D. E. Rose, $1,61523; R. N. Rose, $768.22; N. D. Ross, $7^3.03; H. Roth, $722.45 
L. H. S. Rowbotham, $1,717.84; E. Rubin, $561.24; E. Sampson, $1,096.96; F. C. Saville, $654.73; H. A. Saville 

_$512.40; J. C. Saville, $721.75; A. Schmale, $465.80; J. Schmidt, $1,032.19; M. Shannon, $1,087.50; J. N. Shaw 
$476.22; M. Shepansky, $390.71; C. Shortt, $777.94; S. Sinclair, $1,012.27; G. Slade, $525.22; F. H. Smith 
$627.06; K. Stambaugh, $369.20; P. Stapleton, $420.56; T. W. Stelfox, $337.57; D. A. Stewart, $1,350.90 
H. P. Stowe, $651.77; R. F. Swinton, $313.90; E. Taylor, $677.05; C. R. Thacker, $962.08; A. S. Thompson 
$512.79; G. Thompson, $315.75; D. Thomson, $594.07; E. S. Tolton, $767.06; W. A. Treacy, $410.12 
G. D. Tumoth, $464.47; A. J.. Unteriner, $338.21; P. M. Vawter, $1,191.62; E. A. Wagler, $395.54; H. E. Walker 
$1,092.72; F. J. Walks, $528.92; J. Walton, $881.02; J. Warkentin, $490.18; F. S. Watt, $467.72; R. Webster^ 
$454.69; J. W. Welbourne, $972.18; A. E. Wells, $966.70; N. R. Werezak, $534.37; D. J. Whitney, $840.56 
R. J. Whitson, $557.39; W. Widdop, $1,029.74; R. A. Wilson, $1,795.96; H. C. Wiltse, $486.69; R. M. Wright 
$408.69; C. L. Wudel, $423.62; F. E. Wyman, $835.96; M. T. Youzwyshyn, $52^.76; E. Zahorski, $1,83758 
N. G. Zbitnew, $590^29; L. R. Zurowski, $863.27. 
71033— 3 J 



A— 36 PUBLIC ACCOUNTS, PART II 

Prairie Farm Assistance Act, c. 50, 1939 — Amount transferred to meet the deficit in the 

Prairie Farm Emergency Fund $12,051,805 62 



The above transfer was required because the levy on grain ($4,431,517.24) plus refunds ($13,460.33) was 
insufficient to meet expenditures, a distribution of which by provinces and crop years follows: 

Crop Year Manitoba Saskatchewan Alberta Total 

1939 162 50 162 50 

1940 271 20 271 20 

1941 120 70 419 75 540 45 

1943 2,946 00 2,165 25 5,111 25 

1944 90,84172 108,522 41 97,616 79 296,980 92 

1945 23,718 75 12,171,897 41 3,998,100 71 16,193,716 87 

', $ 114,560 47 $ 12.283,920 22 $ 4,098,302 50 $ 16,496,783 19 



In the year 1942, crop conditions were so generally satisfactory that no payments were made under the Act. 



Vote 31 To provide for Wheat Acreage Reduction Payments; for administration expenses in connection 
therewith and for temporary appointments that may be required notwithstanding anything contained 
in the Civil Service Act 

Estimates Allotments Expenditures 

Temporary Assistance and Wages 46,300 00 96 300 00 87,989 51 

Publicity and Advertising 1,800 00 1,800 00 6 50 

Express and Freight 1,700 00 1,700 00 927 78 

Miscellaneous 1,500 00 1,500 00 500 00 

Professional Services 1,500 00 1,500 00 

Printing and Stationery 7,600 00 7,600 00 498 24 

Rents 4,000 00 4,000 00 2,937 66 

Supplies and Materials 1,600 00 1,600 00 183 83 

Telephones, Telegrams and Postage 8,000 00 8,000 00 7,116 33 

A Travelling Expenses 26,000 00 76,000 00 59,329 09 

B Bonus Reduction Payments 500,000 00 400,000 00 397,010 37 

$ 600,000 00 $ 600,000 00 $ 556,499 31 



The aim of the Wheat Acreage Reduction Act, c. 10, 1942, as amended, is to encourage a reduction in the 
number of acres sown to wheat in the Prairie Provinces, by compensating farmers who effect such reduction. 

Appointment and remuneration of administrative and technical officers and employees receive the approval 
of the Governor in Council; field, clerical and other assistance may be engaged by the Minister, but at rates 
of pay approved by the Governor in Council. 

As of March 31, 1946, there were 19 salaried employees being paid from this account. 

A Certain details of these expenditures were merged with those detailed under Vote 30. The administration of 
this Act is interlocked with that of the Prairie Farm Assistance Act, and the major portion of travelling 
expenses is charged to the latter. 

B The bases of payments were those approved under the Wheat Acreage Reduction Acts, 1941 and 1942, and 
various Orders in Council. 
A summary of the payments made during the year is given on the following page. 



DEPARTMENT OF AGRICULTURE 



A— 37 



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A— 38 . PUBLIC ACCOUNTS, PART II 

Vote 32 To provide for assistance to encourage the Improvement of Cheese and Cheese Factories 

Estimates Allotments Expenditures 

A Subsidies for construction and reconstruction of cheese 

factories; improving cheese maturing facilities in cheese 

factories and the standardization of cheese pressing 

equipment 50,000 00 50,000 00 28,216 73 

B Premiums on high quality cheese 1,750,000 00 1,750,000 00 1,658,283 97 



$1,800,000 00 $1,800,000 00 $1,686,500 70 



The Cheese and Cheese Factory Improvement Act, c. 13, 1939, governs payments made under this vote. 

A Subsidies to the extent of 50 per cent of the amount actually expended by the owners of cheese factories 
for the following purposes were paid: amalgamation and construction of new factories, $13,106.44; insulating 
and/or refrigerating existing factories, $14,885.96; standardization of cheese presses, $224.33. 

The following is a distribution of expenditures by provinces, the number of participating factories being 
shown in parentheses: 

Amalgamation and new construction: Ontario (1), $13,106.44. 

Insulating and/or refrigerating: Quebec (5), $2,481.52; Ontario (17), $11,378.19; Alberta (1), $1,026.25. 

Standardization of cheese presses, Ontario (1), $224.33. 

B Payments of one cent per pound on cheese scoring 93 points and two cents on cheese scoring 94 or more 
points. The following is a distribution of expenditures by provinces, the number of participating factories 
being shown in parentheses: Prince Edward Island (5), $1,431.63; New Brunswick (11), $9,019.57; Quebec 
(458), $404,283.11; Ontario (567), $1,217,090.87; Manitoba (17), $5,641.38; Saskatchewan (5), $564.07; Alberta 
(16), $12,648.71; British Columbia (1), $7,604.63. 



Vote 33 To provide assistance for the replacement of maple production equipment 

Estimates Allotments Expeniditures 

Material and Supplies $ 200,000 00 $ 200,000 00 $ 87,784 45 



P.C. 251 dated January 22, 1940, as amended by P.C. 7483 dated January 13, 1941, and P.C. 2881 dated 
April 25, 1941, approved an agreement between the Dominion Government and the Quebec Provincial 
Government whereby they undertook mutually to assist producers of maple products in the Province of Quebec 
to replace lead-contaminated sap buckets with others of approved material. Payments were made to the 
Province of Quebec. 



Vote 34 To provide for Administrative Expenses, Agricultural Prices Support Act, 1944 

Estimates Allotments 

Temporary Assistance 30,000 00 30,000 00 

Wages 1,000 00 1,000 00 

Cost of Living Bonus and Other Pay-list Items 4,000 00 4,000 00 

A Travelling Expenses 6,000 00 6,000 00 

Telephones, Telegrams and Postage 2,000 00 2,000 00 

Printing and Stationery 2,000 00 2,000 00 

Miscellaneous 2,000 00 2.000 00 

Rents 3,000 00 3,000 00 



Expenditures 


14,566 96 


765 35 


1,200 26 

95 37 

791 .50 

25 50 



$ 50,000 00 $ 50,000 00 $ 17,444 94 



The Agricultural Prices Support Act, c. 29, 1944, authorized the establishment of the Agricultural Prices 
Support Board to support, by way of subsidy or otherwise, the prices of agricultural products during the 
transition from war to peace. The Act defines "agricultural products" as any natural product of agriculture, 
except wheat, designated by the Governor in Council, and includes processed meat, dairy and poultiy products 
if so designated. The Act further directs that the Board is to consist of three members to be appointed by the 
Governor in Council. J. G. Taggart was appointed Chairman with two officers of the Department of Agriculture 
to be members pro tempore to serve without special remuneration. 



DEPARTMENT OF AGRICULTURE A— 39 

As of March 31, 1946, there were 10 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows. D. A. B. Marshall, $3,000; 
J. A. Proulx, $3,600; J. G. Taggart, $8,000. 
A J. G. Taggart received travelling expenses of $1,240.21 (including $710.75 charged to War and Demobilization 
Allotment) , 



Vote 35 Agricultural Research Special Projects 

Estimates Allotments Expenditures 

Salaries and Wages 51,000 00 34,676 13 34,676 13 

Cost of Living Bonus and Other Pay-list Items 6,000 00 2,691 76 2,691 76 

Buildings and Lands 59,103 71 59,103 71 

Equipment 53,000 00 37,218 17 31,275 41 

Express, Freight and Cartage 5,000 00 5,000 00 702 44 

Miscellaneous 2,000 00 8,809 39 8,809 39 

Supplies and Materials 67,000 00 36,500 84 36,500 84 

Telephones. Telegrams and Postage 2,000 00 2,000 00 171 24 

A Travelling Expenses 14,000 00 14,000 00 6,849 31 

$ 200,000 00 $ 200,000 00 $ 180,780 23 



As of March 31, 1946, there were 2 salaried employees being paid from this account. T. S. Forsaith and 
J. S. Parker were receiving salaries at annual rates of $2,700. 

A Travelling expenses of $300 or over were paid to: G. W. Denike, B. C. Jenkins, H. J. Kemp, 
H. K. C. Rasmussen (included under Vote 14). 
A distribution of expenditures by projects, etc., follows: 

Expenditures 

Completion of Mill Building 41,448 88 

Cottage Building 4,613 51 

Multiplication of sawfly resistant wheat 8,981 78 

Bulking sawfly resistant wheat 9,995 23 

Sorghum Laboratory building 6,639 92 

Purchase of Laboratory Equipment 7,611 85 

Operating Costs 260 00 

Engineering Laboratory Building 35,593 59 

Shop Equipment and Staff 37,368 36 

Lethbridge Wool Laboratory 15,396 96 

Saanichton Bulb Machinery Investigations 7,994 90 

Summerland Fruit Products Research 4,875 25 



$ 180,780 23 



• Suppliers receiving $5,000 or more: The Canadian Fairbanks-Morse Company Limited, $5,773.34; 
A. W. Heise, $9,498.81; Manitoba Engineering Co., Ltd., $8,472.50; Melhoff Electric Co., $5,728.03; 
W. M. Morrison, $8,934.20. 



Vote 446 Science Service — To provide for eradication measures in connection with an outbreak of the 
European Elm Disease 

Estimates Allotments Expenditures 

Temporary Assistance and Wages 18,100 00 18,100 00 7,942 93 

Cost of Living Bonus and Other Pay-list Items . 1,500 00 1,500 00 1,022 21 

Buildings and Lands 500 00 500 00 

A Equipment 4,200 00 4,200 00 4,017 04 

Printing and Stationery 400 00 400 00 90 31 

Supplies and Materials 700 00 3.200 00 2,543 34 

Telephones, Telegrams and Postage 300 00 300 00 122 89 

B Travelling Expenses 18,000 00 15,500 00 15,036 13 

$ 43,700 00 $ 43,700 00 $ 30,774 85 



A Includes 2 used station wagons and 1 used car purchased at a cost of $1,136.02. 

B Travelling expenses of $300 or over were paid to: E. Bain, $317.97; N. Beaudoint; A. Breton, $413.26; 

R. Fredette, $591.50; L. R. Gagnonf; G. L. Giassonf; R. J. Latourneau, $1,540.86; L. P. Lebrunt; 

R. Marchand, $317.20; D. Tanquayt; E. A. Trust. 
t Included under Vote 11. 



A— 40 



See 



PUBLIC ACCOUNTS. PART II 

WAR AND DEMOBILIZATION 

War and Demobilization Allotments and Expenditures 

Refunds to 
Previous Years' Total 

Allotments Expenditures War Expenditures Expenditures 

1945-46 1945-46 in 1945-46 to date 



A-42 Agricultural Supplies Board — 

Administration 

A-43 Publishing special wartime pam- 
phlets 

A-43 Inspection of Eggs 

Dehydration Research — 

A-43 Administration 

A-43 Building 

A-43 Equipment 

A-43 Advertising — Bacon Hog Cam- 
paign 

A-43 Advertising in connection with 
the various Wartime Boards of 
the Department 

A-43 Bonus payments on 1943 and 1944 
wool clip — British Columbia . . . 

A-44 Bonus payments on 1944 wool 
clip 

A-44 Bonus payments on 1945 wool 

clip 

A-44 Production of Russian dandelion 
and Canadian milkweed 

A-44 Travelling and other expenses of 
J. A. Peacock, Director of Egg 
Supplies, for the British Min- 
istry of Food 

A-44 Advertising to maintain milk 
deliveries to creameries and 
cheese factories 

A-44 Purchase of Argentine rape and 
sunflower seed 

A-45 Advertising in connection with 
the early marketing of cattle as 
a means of conserving range 
resources 

A-45 To reimburse Western Purchasers 
of feeder cattle and feeder 
lambs one-half the net cost of 
freight on cattle and Iambs pur- 
chased after October 1, 1945 
and prior to January 1, 1946. . . 

A-45 Expenses of research project in 
animal diseases being conducted 
at Grosse Isle, P.Q 

A-45 Payments to the Provinces of 
Nova Scotia and New Bruns- 
wick under agreements respect- 
ing dykeland improvement 

A-45 Feeds Administrator — Adminis- 
tration 

A-46 Freight Assistance on Western 
feed grains 

A-47 Subsidy on Western Wheat used 
as feed for live stock 

A-48 To provide for Reserve Stocks of 
Feed Grains— Plan "A" 

A-48 Subsidies to processors of alfalfa 
meal 

A-48 Flax Fibre Administrator — Ad- 
ministration 

A-49 Rebate to purchasers of Canadian 
manufactured flax scutching 
machinery 

A-49 Fertilizers and Pesticides Ad- 
ministrator — Administration. . . 



38,036 00 

3,500 00 
52,118 00 

29,524 00 



12,000 00 

100,000 00 
25,000 00 

44,400 00 

41,127 00 

17,750,000 00 

8,000,000 00 

1,300,000 00 

6,400 00 

31,660 00 

220,000 00 
20,315 00 



24,337 38 

1,228 41 
46,921 46 

26,876 52 



140 00 



1,165 00 


126 50 


40,000 00 


26,807 58 


6,000 00 


4,095 28 


15,000 00 


12,864 56 


65,000 00 


43,941 50 


160,000 00 


136,955 46 


990 00 . 




500 00 



22,491 13 
15,900 69 

44,400 00 

32,833 46 

17,316,550 61 

7,863,902 29 

1,274,238 95 

6,273 81 

20,329 93 

173,843 72 
12,196 52 



161,665 75 

29,043 26 
147,700 19 

138,922 45 

126 50 

145,040 07 

4,095 28 

12,864 56 

136,270 85 

136,955 46 

16,400 24 







2,432 86 


101 64 


1,119 65 


9,003 14 


11,125 32 .. 




11,125 32 



22,491 13 
15,900 69 



44,400 00 

131,632 89 

14,061 69 65,283,378 43 

7,489 49 20,662,713 75 

1,970 82 1,934,708 18 

97,496 46 

92,068 04 



173,843 72 
63,230 33 



DEPARTMENT OF AGRICULTURE 



A— 41 



See Allotments 

Page 1945-46 

CURRENT — Continued 

Agricultural Supplies Board — 
Concluded 

A-49 Fertilizers subventions and freight 
allowances — 

1944 Program 37,500 00 

1945 Program 400,000 00 

1946 Program 200,000 00 

A-50 Payments to the Provinces for 

promoting the use of lime for 
soil amendment purposes — 

1944-45 Program 41 ,667 00 

1945-46 Program 350,000 00 

A-50 Seeds Administrator — Adminis- 
tration 9,583 00 

A-51 Stock Seed Program— 1943 6 , 202 00 

A-51 Dominion Seed Program— 1943 ... 10 , 000 00 

A-51 Dominion Seed Program— 1944 ... 100 , 000 00 

A-51 Dominion Seed Program— 1945 ... 10 , 000 00 
A-51 Freight assistance on alfalfa seed 

1944-45 Program 7,977 00 

1945-46 Program 35,000 00 

A-51 Disposal of agricultural products 
rendered surplus by the war — 
Nova Scotia- Apple Agreement — 

1944 300,000 00 

Nova Scotia Apple Agreement — 

1945 700,000 00 

British Columbia Apple Agree- 
ment— 1945 50,000 00 

Meat Board — 

A-53 Administration ■ 114,508 00 

A-53 Premiums on hog carcasses suitable 

for export to Great Britain 13 , 996 , 428 00 

A-54 Printing of Government Warrant 
Combination Forms re Hog Pre- 
mium Policy 54,000 00 

A-54 Assistance in moving to Eastern 
plants, hogs marketed in the 
West in excess of plant capacity. 62 , 928 00 

Dairy Products Board — 

A-54 Administration 26,391 00 

A-54 Purchase of creamery butter for 

storage and export 2,000,000 00 

Special Products Board — 

A-55 Administration 70 , 950 00 

A-55 Seed Export Office 25,771 00 

A-55 Services of forwarding agencies in 
connection with the shipment 
of fruit and vegetables to the 
British Ministry of Food 1 , 400 00 

A-55 To provide funds to pay for dehy- 
drated agricultural products 
prior to receipt of payment from 
ultimate purchasers — 1944 Pro- 
gram 2,000,000 00 

A-56 Guarantee return on participation 
certificates issued on alfalfa, 
alsike, and alsike white clover. . 100,000 00 

A-56 Compensation to Seed Dealers .... 25 , 000 00 

A-56 Payment of outstanding fibre flax 

claim 680 28 

A-56 Administration expenses in con- 
nection with the purchase of 
horses for the Government of 
France— Not Recoverable 7,000 00 

71033—4 



Refunds to 
Previous Years' Total 

Expenditures War Expenditures Expenditures 
1945-46 in 1946-46 to date 



335,304 77 

102,366 24 

26,627 84 

251,036 71 

5,925 59 

6,151 97 829 62 

3,992 44 599 68 

44,435 90 720 00 

3,617 25 

7,558 43 

33,395 96 



262,168 50 
92,172 14 

106,202 38 
9,573,386 36 

40,861 78 

813 56 

16,265 82 



66,315 32 
23,485 02 



106 05 



12 00 



3 85 

14,774 78 



15 39 
3 60 



1,644,297 70 



81,144 20 
24,867 20 

304 61 



348,515 81 
431,514 68 
102,366 24 



244,978 09 
251,036 71 

18,998 94 
30,653 98 

9,457 76 
57,283 15 

3,617 25 

18,414 25 
33,395 96 



1,213,740 04 
92,172 14 



89 25 410,027 23 
416 69 27,519,037 10 



92,269 02 

124,389 12 

77,694 84 
25,217 11 



201,358 71 
57,912 85 



1,077 64 



183,851 49 



81,144 20 
42,484 58 



304 61 



A— 42 



PUBLIC ACCOUNTS. PART II 



See 
Page 



Allotments 
1945-46 



Expenditures 
1945-46 



Refunds to 

Previous Years' 

War Expenditures 

in 1945-46 



Total 

Expenditures 

to date 



A-56 



A-56 



A-57 



A-57 
A-57 



A-58 
A-58 

A-59 
A-59 

A-60 



CURRENT — Concluded 

Special Products Board — Concluded 
General expenses in connection 

with the purchase of horses for 

the Government of France — 

Recoverable 10,000 00 

Administration expenses in con- 
nection with the purchase of 

horses for the Netherlands 

Government— Not Recoverable. 3,000 00 859 79 

General expenses in connection 

with the purchase of horses for 

the Netherlands Government — 

Recoverable 10,000 00 

Agricultural Food Board — 

Administration 46,642 00 26,981 13 

Subsidies on milk for butter, for 
fluid milk, for cheese and for 
concentration purposes — 

1944-45 Program 4,500,000 00 4,087,207 07 

1945-46 Program 39,500,000 00 37,571,557 23 

Subsidy on milk used in the manu- 
facture of Lactose or milk sugar. 5 , 500 00 

Subsidies to producers of toma- 
toes, corn, beans and peas — 

1944 crop 22,916 00 

1945 crop 2,450,000 00 1,768,478 84 

Subsidies to growers on sales of 

white and yellow-eye beans — 

1945-46 Program 950,000 00 681 ,953 94 

Subsidies on fruit to be used in the 
manufacture of jams and can- 
ned raspberries — 

1944-45 Program 83,333 00 17,705 55 

1945-46 Program 625,000 00 595,809 08 

To increase the income of farmers in 
the Spring Wheat area of Western 
Canada 2,000 00 392 25 

Total Current 96 , 919 , 950 85 82 , 977 , 793 64 

*Non-Current Allot- 
ments 

$96,919,950 85 $82,977,793 64 



254 78 



859 79 



68,448 57 



2,353 46 42,886,102 46 
37,571,557 23 

45,086 20 

11,648 30 2,529,779 35 
1,768,478 84 

681,953 94 

398,588 41 

595,809 08 



247 54 18,978,735 98 



1 , 701 , 048 29 226 , 671 , 822 90 
17,961 31 53,766,145 68 



$ 1,719,009 60 $280,437,968 58 



*The details of these Allotments will be found in Public Accounts of Previous Years. 



Mlotment: Agricultural Supplies Board — Administration 38,036 00 

Expenditures $ 24,337 38 



P. C. 948 dated March 6, 1940 established the Agricultural Supplies Board with a view toward ensuring 
that the agricultural resources of Canada be utilized to the best advantage during the war. 

As of March 31. 1946, there were 10 salaried employees being paid from this account. A list of those 
who were receiving salaries at annual rates of $2,400 or over on that date follows. D. Hunter, $3,000; J. R. Peet, 
$2,820 (including war duties supplement). 

Total salaries paid amounted to $18,038.91, travelling expenses, $4,884.40, and sundry expenses, $1,414.07. 

Travelling expenses of $300 or over were paid to: J. Bergeron, $434.90 (charged to Inspection of Eggs 
Allotment); C. 0. Gittermant; W. C. Hopperf; D. Hunter, $2,527.84. 

t Included under Votes 7 and 23 respectively. 



DEPARTMENT OF AGRICULTURE A— 43 

Allotment : Publishing special wartime pamphlets 3,500 00 

Expenditures ' $ 1,228 41 



Payments were made to the Department of Public Printing and Stationery. 



Allotment: Inspection of Eggs 52,118 00 

Expenditures % 46,921 46 



As of March 31, 1940, there were 15 salaried employees being paid from this account. W. G. Blennerhassett 
was receiving a salary at an annual rate of S4,800 at date of separation (Feb. 1). 

Total salaries paid amounted to $30,936.57; travelling expenses, $15,950.19; and miscellaneous, $34.70. 

Travelling expen.sses of $300 or over were paid to: J. Bergeron (included under Agricultural Supplies 
Board); W. G. Blennerhassett, $3,590.77; J. Bradbury, $2,581.13; B. Cantin, $348.75; L. Choquette, $1,304.59; 
J. H. Hare, $1,575.18; J. A. Ladouceur, $333.40; J. J. McCallum, $303.91; G. L. Newman, $1,710.86; E. W. Noton, 
$331.92; E. F. Schramm, $408.05; H. H. Sissons, $1,546.62; C. L. Smith, $504.86. 



Allotment: Dehydration Research — Administration 29,524 00 

Expenditures $ 26,876 52 



To provide increased facilities for supervising the quality of products dehydrated in Canadian plants and 
for conducting research in preparation, dehydration and storage of dehydrated products, authority was granted 
for the construction and equipment of a laboratory at the Central Experimental Farm and for payment of 
incidental expenses. 

As of March 31, 1Q46, there were 7 salaried employees being paid from this account. 

Expenditures consist of: equipment and supplies, $3,551.52; travelling expenses, $749.60; salaries and wages, 
$22,453.92; sundry expenses, $121.48. 



Allotment : Dehydration Research — Building $ 2,445 00 

Expenditures nil 



Allotment: Dehydration Research — Equipment 1,165 00 

Expenditures $ 126 50 



Expenditure covers purchase of equipment for the laboratory at the Central Experimental Farm. 



Allotment : Advertising — Bacon Hog Campaign 40,000 00 

Expenditures S 26,807 58 



Payments were made to the Canadian Advertising Agency Ltd., Montreal. 



Allotment: Advertising in connection with the various Wartime Boards of the Department. . 6,000 00 

Expenditures « 4,095 28 



Payments were made to the Canadian Advertising Agency Ltd., Montreal. 



Allotment: Bonus payments on 1943 and 1944 wool clip — British Columbia 15,000 00 

Expenditures $ 12,864 56 

The Government of British Columbia did not participate with the Dominion Government to the extent 
of paying the bonus in its entirety, but paid to the wool growers of British Columbia a grant at the rate of 
two cents per pound for clean wool, and the basis of this grant is within the rules and regulations of P.C. 
2/1000 dated Februai-y 8, 1944, and P.C. 278 dated January 16, 1945. P.C. 1/3166 of May 2, 1945, authorized 
the Agricultural Supplies Board to pay a similar amount to the wool growers of British Columbia through the 
British Columbia Sheep Breeders' Association. 

71033— 4 J 



A— 44 PUBLIC ACCOUNTS, PART 11 

Allotment : Bonus payments on 1944 wool clip 65,000 00 

Expenditures $ 43,941 50 



P.C. 2/1000 dated February 8, 1944, authorized the Agricultural Supplies Board to pay to the Provincial 
Governments co-operating with the Dominion in the payment of a bonus on wool, an amount not exceeding 
one-half of the expenditure incurred by such Provincial Governments or two cents per pound, whichever 
is lower. 

Payments to provinces were as follows: Ontario, $43,113.50; Saskatchewan, $278.20; Alberta, $549.80. 

Allotment: Bonus payments on 1945 wool clip 160,000 00 

Expenditures % 136,955 46 



P.C. 278 dated January 16, 1945, authorized similar payments on the 1945 wool clip to those made on that 
of 1944. 

Payments to provinces were as follows: Nova Scotia, $4,255.08; Prince Edward Island, $550.86; New 
Brunswick, $577.96; Quebec, $1,059.74; Ontario, $36,824.34; Saskatchewan, $34,686.54; Alberta, $59,000.94. 

The following is a statement of net expenditures in connection with bonus payments on wool clip from 
inception of the policy. 

1943^4 1944^45 1945-46 Total 

Nova Scotia 4,098 68 4,506 59 4,255 08 12,860 35 

Prince Edward Island 1,133 84 550 86 1,684 70 

New Brunswick 320 58 538 52 577 96 1,437 06 

Quebec 1,703 06 926 80 1,059 74 3,689 60 

Ontario 54,696 55 79,937 84 134,634 39 

Saskatchewan 29,368 54 27,894 62 34,964 74 92,227 90 

Alberta 120,395 20 59,550 74 179,945 94 

British Columbia 12,864 56 12,864 56 

$ 90,187 41 $ 155,395 57 $ 193,761 52 $ 439,344 50* 

* Of this amount, $153,253.63 is included in the total for Non-Current Allotments on page A-42. 



Allotment : Production of Russian dandelion and Canadian milkweed $ 990 00 

Expenditures nil 



Allotment: Travelling and other expenses of J. A. Peacock, Director of Egg Supplies, 

for the British Ministry of Food $ 500 00 

Expenditures nil 



Allotment: Advertising to maintain milk deliveries to creameries and cheese factories $ 2,550 00 

Expenditures nil 



Allotment: Purchase of Argentine rape and sunflower seed 844 57 

Expenditures S 101 64 

In view of the urgent need of producing rape seed and sunflower seed for oil processing purposes, P.C. 
7/6181 dated August 4, 1943, authorized the purchase of a quantity of Argentine rape seed and Sunrise and 
Mennonite sunflower seed. 

Expenditures represent storage and elevation charges on 38,895 pounds of sunflower seed. 

Receipts from sales during the year, amounting to $1,119.65, appear under Special Receipts, Refunds of 
Previous Years' War Expenditures. 



DEPARTMENT OF AGRICULTURE A— 45 

Allotment: Advertising in connection with the early marketing of cattle as a means of 

conserving range resources 12,000 00 

Expenditures ^ 11,125 32 

Payments were made to the Canadian Advertising Agency Ltd., Montreal. 



Allotment: To reimburse Western Purchasers of feeder cattle and feeder lambs one-half 
the net cost of freight on cattle and lambs purchased after October 1, 1945, 

and prior to January 1, 1946 100,000 00 

Expenditures ^ 22,491 13 

P.C. 6370 dated October 3, 1945, authorized the Agricultural Supplies Board to make reimbursement 
provided that such cattle are kept for at least three months and lambs for at least two months by the 
purchasers. 



Allotment: Expenses of research project in animal diseases being conducted at Grosse 

Isle, P.Q 25,000 00 

Expenditures S 15,900 69 

Under a joint United States-Ca»adian Commission a vaccine for the protection of animals against the 
disease known as Rinderpest was developed. Rinderpest is the chief cause of cattle losses in Asia and Africa 
and from time to time has been widespread in Europe. 

P.C. 1/271 dated January 24, 1946, authorized the Department of National Defence— Army Services to 
continue the maintenance of the Research Station at Grosse Isle under the direction and supervision of the 
Department of Agriculture for the purpose of (a) training personnel in the manufacture of the vaccine and: 
(b) transferring seed material for propagation in the areas affected. 

Expenditures consist of wages, $6,950.89; equipment and supplies, $8,610.83; miscellaneous, $338.97. 



Allotment: Payments to the Provinces of Nova Scotia and New Brunswick under agreements 

respecting dykeland improvement 44,400 00 

Expenditures $ 44,400 00 



During 1943, dykes and aboiteaux protecting land in the Provinces of Nova Scotia and New Brunswick 
suffered serious damage and, in some cases were destroyed by extraordinarily high tides. As a measure designed 
to prevent loss of crops on this land which would endanger the live stock feeding program in the Maritime 
Provinces, P.C. 3871 dated May 22, 1944, as amended by P.C. 2919 dated April 24, 1945, authorized the Minister 
of Agriculture to enter into agreements with the Governments of Nova Scotia and New Brunswick for the 
repair and reconstruction of dykes and aboiteaux, the agreements to provide: (a) accounts to be paid in full 
by the province concerned; (t>) on submission of verifieid accounts the Dominion to pay one-half the cost 
provided that the amount paid does not exceed $44,400; (c) the owner of the land protected to pay one-third of 
the cost within 12 months after completion of the work, one-half of which will be refunded to the Dominion. 
A refund of $467.62 was received from the Province of New Brunswick during the year. 

Payments were as follows: Nova Scotia, $22,200; New Brunswick, $22,200. 



lotment: Feeds Administrator — Administration 41,127 00 

Expenditures $ 32,833 46 



I 

^^V To regulate production and distribution of feeds to meet present and potential national needs, P.C. 8097 
^^pated October 22, 1941, authorized the appointment of an Administrator who, in regard to prices and licences, 

18 responsible to the Wartime Prices and Trade Board, and to the Minister of Agriculture through the 

Agricultural Supplies Board in all other matters. 



A— 46 PUBLIC ACCOUNTS, PART II 

As of March 31, 1946, there were 9 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows. R. M. Bryan, $3,600; 
J. G. Davidson, $4,000— also paid at the rate of $3,000 by Wartime Prices and Trade Board; D. H. Lockerbie, 
$3,000; D. E. Thomson, $4,200. 

Total salaries paid amounted to $23,095.85; travelling expenses, $3,079.01; and sundry expenses, $6,658.60. 

J. G. Davidson received travelling expenses of $1,816.27. 



Allotment: Freight Assistance on Western feed grains 17,750 000 00 

Expenditures $17,316,550 61 



This policy, approved by P.O. 7523 dated September 25, 1941, as amended by P.C. 8067 dated October 20, 
1941, P.C. 8396 dated October 28, 1941, and P.C. 4781 dated June 5, 1942, provides for payment of freight 
assistance at spvecified rates on Western feed grains shipped to Eastern Canada and British Columbia as feed for 
live stock and poultry. Payments are made to wholesale and retail grain dealers and to feeders, the object of 
the policy being that feeders of live stock and poultry will receive the full benefit of the subsidy in prices paid 
for feeds. 

The following is a distribution of expenditures: Eastern Canada, $15,508,067.96; British Columbia, 
$1,808,482.65. 

Payments of $5,000 or over were made to the following: Agro Co. of Canada, $26,699.75; Alberta Wheat 
Pool, $69,057.07; Almonte Flour Mills Co., $19,411.31; Atlas Grain Company, $97,789.72; Aurora Flour & Feed 
Mills, $13,368.14; Tancrede Avard Ltee., $68,776.42; H. D. Barnett & Co., $29,468.61; Barrie Flour Mills, 
$9,675.84; Begin & Frere, $18,449.81; Noel Begin Inc., $45,700.02; P. E. Begin Ltee., $14,110.96; H. & S. Belanger, 
$120,620.39; Blatchford Feeds Ltd., $36,545.50; Eugene Bois, $9,573.85; Boyd's Milling & Grain Co., Ltd., 
$28,550.91; Brackman-Ker Milling Co., Ltd., $281,208.82; Buckerfields Ltd., $471,675.90; J. A. Burgess & Sons, 
^20,844.78; Burns & Company, $66,552.51; P. G. Bussiere & Cie, $67,161.10; Caledonia Milling Company, 
1510,964.21; Campbell & McNab, $10,518.22; Canada Packers Ltd., $6,478.37; Canada West Grain Co., Ltd., 
5112,244.36; Canadian Milling Co., $7,916.64; J. Eugene Cardinal, $48,069.12; E. W. Caron, $313,630.75; 
S. J. Cherry & Sons, Ltd., $15,269.79; Coatsworth & Cooper Ltd., $798,147.30; Columbia Grain & Milling Co. 
Ltd., $22,968.14; Cooperative Federee de Quebec, $698,734.56; La Cooperative du Madawaska Ltee., $15,944.31; 
Copeland Flour Mills Co,, Ltd., $62,178.97; Cowichan Creamery Association, $6,368.45; John G. Crawford, 
$14,593.90; H. Desrosiers & Sons, $77,085.92; Dewart Milling Co., $48,024.35; Dominion Elevators Ltd., $77,789.54; 
Drolet & Larochelle, $6,756.64; Drolet Inc., $31,553.51; S. A. Early Company, $5,545.54; Ellison Milling Co. 
Ltd., $17,599.32; Frenette & Fils, $6,849.65; Funk's Feed Supply, $8,901.54; Genest, Nadeau Ltee., $48,843.20; 
Paul Gervais & Frere, $144,516.07; Godbout & Fortin, $51,837.76; Great Star Milling Co., Ltd., $36,937.41; 
Vernon C. Green, $58,004.34; Growers Supply Co., Ltd., $11,129.33; Aime Guertin Ltee., $18,713.03; F. B. Ham 
& Company, $212,787.67; Hawken Milling Co., $7,107.10; Hayhoe Brothers, $5,608.64; Henkel's Flour Mill, 
$7,016.52; J. H. Hilliker & Sons, $7,638.34; Geo. Hogg & Sons, Ltd., $9,871.35; W. L. Hogg Corp., $14,476.93; 
Howson & Howson, $15,105.03; Hunt Milling Corp. Ltd., $7,491.78; R. L. Huot & Company, $48,096.01; Inland 
Flour Mills Ltd., $15,154.72; Inter-Ocean Grain Co., Ltd., $43,900.50; Inter-Provincial Grain Company, $6,337.07; 
John Jervis Grain Co., $27,775.95; King Milling Company Ltd., $12,482.40; Wm. Knechtel & Son, Ltd, 
$63,151.10; The Kohler Flour & Feed Mills, $16,532.84; Lachance & Morel, $26,050.89; Lake of the Woods 
Milling Co., Ltd., $564,568.40; Lakeside Milling Company Ltd., $53,667.71; Larochelle & Fils, $6,284.50; Leblanc 
& Lafrance, $361,308.13; Arthur Lemay, $30,619.82; Longworth Milling Co., Ltd., $49,847.53; Fred Mahon, 
$5,854.61; Maple Leaf Milling Company Ltd., $961,322.99; Maritime Cooperative Services, $73,725.92; 
Alf. Marquette & Sons, $38,290.46; Master Feeds, $213,419.89; McCabe Bros. Grain Co., Ltd., $44,283.66; 
McCarthy Milling Company, Ltd., $54,932.68; McDonald & Robb, $42,031.51; McLellan & McCarter Ltd., 
$40,499.11; McRae's Feed Supply, $17,333.12; Geo. T. Mickle & Sons, $5,874.78; Midland Pacific Terminals 
Ltd., $12,880.80; Milton Flour Mills, $18,807.95; Nanaimo District Egg & Feed Co-op. Assn., $12,535.38; National 
Grain Co., Ltd., $35,640; New Hamburg Mills Ltd., $13,135.76; Ogilvie Flour Mills Co., Ltd., $781,454.76; 
Otter District Farmers Institute, $8,438.34; Parrish & Heimbecker Ltd., $1,069,115.26; J. A. Peer & Sons, 
$17,213.54; Peterboro District Co-op. Services, $7,085.37; Phenix Milling Co., $14,231.88; R. C. Pratt, $38,074.80; 
Purity Flour Mills Ltd., $709,398.62; Quaker Oats Co. of Canada Ltd., $633,501.43; Quebec Stores Enrg, 
$49,216.38; Ralston Purina Co., Ltd., $211,221.69; Red River Grain Co., Ltd., $13,018.27; Reesors Marmill, 
$23,959.75; J. B. Renaud & Cie, $90,351.97; Jas. Richardson & Sons Ltd., $558,255.13; Robin Hood Flour Mills, 
$732,228.59; Roe Farms Milling Co., Ltd., $44,715.01; W. S. Rogers & Co., Ltd., $38,831.62; J. Theo Roy, 
$57,664.25; F. W. Rudolph, $9,771.93; Saint John Milling Company, Ltd., $243,445.24; Saint Lawrence Flour 
Mills Co., Ltd., $251,441.18; Salmon Arm Farmers Exchange, $9,946.71; Hugh M. Scott & Company, $6,515.01; 
Scott & Peden Ltd., $29,057.98; Screaton Grain Company, $140,780.13; Searle Grain Co., Ltd., $35,430.59; 
I. Shaffran, $9,316.38; Smith Brokerage Co., $243,831.39; Snider Flour Mills Co., Ltd., $27,898.74; Strathroy 
Flour Mills Company, $8,635.41; Sullivan & Kennedy Ltd., $49,107.68; Surrey Co-op. Association, $132,971.93; 
Le Systeme Comptant, $30,426.78; Tavistock Milling Co., Ltd., $44,085.31; T. H. Taylor & Co., Ltd., $29,232.17; 
Toronto Elevators Ltd., $1,189,453.80; Tougas & Tougas Ltee., $216,324.40; Trans Canada Grain Co. Ltd., 
110,151.89; W. E. Treleaven, $11,126.98; Elzebert Turgeon, Reg'd., $136,254.78; United Farmers Cooperative 
Ltd., $348,761.88; United Farmers Ltd., $20,129.43; United Grain Growers Ltd., $25,524.72; United Milling 
& Grain Co. Ltd., $75,841.10; F. C. Vanstone, $8,222.69; Hiram Walker & Sons Grain Corp., $66,131.68. 



DEPARTMENT OF AGRICULTURE A— 47 

The following is a statement of expenditures in connection with freight assistance on Western feed grains 
since inception of the policy. 

Eastern British 

Canada Columbia Total 

1941-42 3,632,007 02 339,642 99 3,971,650 01 

1942-43 9,344,264 23 973,329 64 10,317,593 87 

1943-44 16,246,677 09 1,506,858 12 17,753,535 21 

1944-45 14,218,412 77 1,724,288 89 15,942,701 66 

1945-46 15,508,067 96 1,808,482 65 17,316,550 61 

65,302,031 36 

Refunds credited to Previous Years' War Expenditures 18,652 93 



% 58,949,429 07 $ 6,352,602 29 $ 65,283,378 43 



Allotment: Subsidy on Western Wheat used as feed for live stock 8,000,000 00 

Expenditures $7,863,902 29 



In order to maintain the cost of W^ astern Wheat for the feeding of live stock and poultry at a level 
reasonably related to the maximum prices allowable for animal products and conducive to an increase in the 
production of such products, P.C. 8175 of September 11, 1942, authorized the payment of 8 cents per bushel 
on Western Wheat purchased on or after August 1, 1942, from a dealer licensed by the Canadian Wheat Board, 
or from a producer of Western Wheat, for use exclusively as feed for live stock and poultry. P.C. 8735 dated 
November 11, 1943, authorized the increase of this payment to 25 cents per bushel. Payments are made to 
wholesale and retail feed dealers and to feeders of live stock. 

The following is a distribution of expenditures: Eastern Canada, $6,078,765.73; Prairie Provinces, $798,113.60; 
British Columbia, $987,022.96. 

Payments of $5,000 or over were made to the following: Alberta Flour & Feed, $8,290.83; Alberta Pacific 
Grain Co., Ltd., $103,843.02; Alberta Wheat Pool, $134,826.65; Almonte Flour Mills Co., $7,872.39; Atlas Grain 
Company. $41,805.82; Tancrede Avard Ltee., $16,423.61; H. D. Barnett & Co., $7,028.84; Begin & Frere, $9,190.30; 
Noel Begin Inc., $13,014.47; P. E. Begin Ltee., $5,436.77; H. & S. Belanger, $48,302.43; Blatchford Feeds Ltd., 
$23,508.87; Boyd's Milling & Grain Co., Ltd., $11,435.38; Brackman-Ker Milling Co., Ltd., $174,151.90; Bucker- 
fields Ltd., $274,365.76; J. A. Burgess & Sons, $11,724.29; Bums & Company. $30,935.50; P. G. Bussiere & Cie, 
$9,852.93; Caledonia Milling Company, $7,385.07; Canada West Grain Co., Ltd., $15,978.10; Canadian Milling 
Co., $5,331.67; J. Eugene Cardinal, $23,274.25; E. W. Caron, $149,553.17; Coatsworth & Cooper Ltd., $486,642.67; 
Columbia Grain & Milling Co., Ltd., $16,408.08; Cooperative Federee de Quebec, $368,051.57; Copeland Flour 
Mills Co., Ltd., $29,392.75; H. Desrosiers & Sons, $26,545; Dewart Milling Co., $15,557.78; Dominion Elevators 
Ltd., $52,397.51; Ellison Milling & Elevator Co. Ltd., $15,262.07; Federal Grain Co., Limited, $5,823.31; Genest, 
Nadeau Ltee., $19,105.43; Paul Gervais & Frere, $69,784.78; Godbout & Fortin, $11,495.79; Great Star Milling 
Co., Ltd., $6,946.91; Vernon C. Green, $17,125; Growers Supply Co., Ltd., $6,310.66; F. B. Ham & Company, 
858,700; R. L. Huot & Company, $22,291.04; Independent Grain Co., Ltd., $6,280.39; Inland Flour Mills Ltd., 
$6,696.39; Inter-Ocean Grain Co., Ltd., $6,98320; John Jervis Grain Co., $16,030.42; King Milling Company, 
Ltd., $6,035.18; Wm. Knechtel & Son, Ltd., $26,003.85; The Kohler Flour & Feed Mills, $6,685; Lachance & Morel, 
$7,066.06; Lake of the Woods Milling Co., Ltd., $69,065.20; Lakeside Milling Company, Ltd., $6,152.14; Leblanc 
& Lafrance, $132,423.35; Arthur Lemay, $6,443.29; Longworth Milling Co., Ltd., $41,486.42; MacEaohem Milling 
Co., Ltd., $6,896.66; Maple Leaf Milling Company, Ltd., $235,098.12; Maritime Cooperative Services, $24,763.70; 
Alf. Marquette & Sons, $11,736.66; Master Feeds, $142,266.45; McCabe Bros. Grain Co., Ltd., $26,746.47; 
McCarthy Milling Company, Ltd., $17,402.83; McDonald & Robb, $11,841.03; McLellan & McCarter Ltd., 
$20,960.03; McRae's Feed Supply, $10,225.75; Midland & Pacific Grain Corp., Ltd., $13,553.79; Midland Pacific 
Terminals Ltd., $14,408.33; Milton Flour Mills, $12,569.65; National Grain Co., Ltd., $19,052.67; Ogilvie Flour 
Mills Co., Ltd., $198,566.59; Parrish & Heimbecker Ltd., $657,998.72; J. A. Peer & Sons, $5,306.49; Pioneer Grain 
Co., Ltd., $14,912.57; R. C. Pratt, $7,635.84; Purity Flour Mills Ltd., $240,554.05; Quaker Oats Co. of Canada 
Ltd., $135,053.92; Quebec Stores Enrg., $12,840.47; Ralston Purina Co., Ltd., $167,017.89; Red River Grain Co., 
Ltd.. $15,120.89; Reesors Marmill, $13,606.81; J. B. Renaud & Cie, $19,076.03; Jas. Richardson & Sons Ltd., 
$297,344.74; Robin Hood Flour Mills, $75,055.40; Roe Farms Milling Co., Ltd., $37,221.26; W. S. Rogers & Co., 
Ltd., $28,616.46; Rowswell Flour &. Feed, $5,252.01; J. Theo Roy, $28,084.19; F. W. Rudolph, $5,662.21; Saint 
John Milling Company Ltd., $73,147.25; Saint Lawrence Flour Mills Co., Ltd., $33,847.84; Scott & Peden Ltd., 
$16,401.80; Screaton Grain Company, $60,103.92; Searle Grain Co., Ltd., $70,812.61; Smith Brokerage Co., 
$72,464.31; Sullivan k Kennedy Ltd., $24,214.72; Surrey Co-op. Association, $127,783.71; Tavistock Milling Co., 
Ltd., $16,020.72; Toronto Elevators Ltd., $656,087.26; Tougas & Tougas Ltee., $112,795.68; Trans Canada Grain 
Co., Ltd., $5,972.91; Elzebert Turgeon, Reg'd., $40,665; United Farmers Cooperative Ltd., $219,076.93; United 
P'armers Ltd., $15,761.55; United Grain Growers Ltd., $66,879.42; United Milling & Grain Co., Ltd., $45,723.26; 
F. C. Vanstone, $5,083.73; Hiram Walker & Sons Grain Corp., $58,065.06; Western Grain Co., Ltd., $5,847.93. 



A— 48 PUBLIC ACCOUNTS. PART II 

The following is a statement of expenditures in connection with subsidies on Western Wheat used as feed 
for live stock since inception of the policy. 

Eastern Prairie British 

Canada Provinces Columbia Total 

1942-43 716,378 67 22,619 94 97,235 04 836,233 65 

1943-44 3,641,137 39 397,668 50 462,123 71 4,500,929 60 

1944-45 5,492,457 80 1,018,615 70 959,87180 7,470,945 30 

1945-46 6,078,765 73 798,113 60 987,022 96 7,863,902 29 

20,672,010 84 
Refunds credited to Previous Years' War 

Expenditures 9,297 09 

$ 15,928,739 59 $ 2,237,017 74 $ 2,506,253 51 $ 20,662,713 75 



Allotment: To provide for Reserve Stocks of Feed Grains — Plan "A" 1,300,000 00 

Expenditures $1,274,238 95 



P.C. 1/6567 dated August 18, 1943 as amended by P. C. 3/2200 dated March 28, 1944 and P.C. 1/6000 dated 
August 1, 1944 provided for the payment of costs in excess of ordinary costs in moving western wheat, oats and 
barley to reserve stock storage positions in Eastern Canada and storage costs of same, as authorized by the Feeds 
Administrator, in order that it may be available for distribution as feed for live stock and poultry during periods 
when transportation facilities are limited. 

P.C. 16/6173 dated September 21, 1945 and P.C. 6/6761 dated November 1, 1945 provide that terminal 
elevators located in the city of Vancouver and Canadian Government elevators located in Edmonton, Calgary, 
Saskatoon and Moose Jaw, be included as points where grain may be stored. Payments were made to grain 
dealers in Western and Eastern Canada. 

Payments of $5,000 or over were made to the following: Canadian Consolidated Grain Ltd., $8,667.99; 
E. W. Caron, $7,107.87; Coatsworth & Cooper, $5,787.02; Federal Grain Co., Ltd., $19,962.26; FoUiott Grain Co., 
Ltd., $9,361; Hallet & Carey Ltd., $77,783.42; Frank B. Ham & Co., $7,253.07; Leblanc & Lafrance, $12,239.71; 
Maple Leaf Milling Co., Ltd., $10,869.08; McCabe Bros. Grain Co., Ltd., $37,169.04; Norris Grain Company Ltd., 
$32,511.35; Ogilvie Flour Mills Co., Ltd., $7,313.58; Parrish & Heimbecker Ltd., $101,011.52; Reliance Grain Co., 
Ltd., $75,449.29; Jas. Richardson & Sons Ltd., $126,944.50; Saskatchewan Pool Elevators Ltd., $235,246.44; 
Toronto Elevators Ltd., $106,414.56. 



Allotment : Subsidies to processors of alfalfa meal 6,400 00 

Expenditures $ 6,273 81 



In order to obtain an extensive expansion of the production of alfalfa meal for live stock feeding purposes, 
authority was provided under P.C. 705 of February 15, 1943, for the payment of a subsidy of $3 per ton to 
processors, on all alfalfa meal produced in Canada for use as feed or in feed mixtures. 



Allotment: Flax Fibre Administrator — ^Administration 31,660 00 

Expenditures , $ 20,329 93 



P.C. 8987 dated November 18, 1941, authorized the appointment of a Flax Fibre Administrator to control 
the export and marketing of the products of flax straw. 

As of March 31, 1946, there were 4 salaried employees being paid from this account. V. A. Minne was 
receiving a salary at an annual rate of $3,000 on that date. 

Total salaries paid amounted to $10,713.63; travelling expenses, $9,042.75; and sundry expenses, $573.55. 

Travelling expenses of $300 or over were paid to: A. Casgrain. $1,399.97; G. Duperron, $1,703.26; J. W. 
MacKay (included under Vote 19); V. Minne, $2,181.11; E. Perrier, $1,828.75; J. P. Poirier, $830.43. 



DEPARTMENT OF AGRICULTURE A— 49 

Allotment: Rebate to purchasers of Canadian manufactured flax scutching machinery 220,000 00 

Expenditures $ 173,843 72 



With the outbreak of war, Great Britain required all flax fibre available from Canada. Flax scutching 
machines had previously been manufactured in enemy occupied countries only, and two Canadian firms which 
undertook their manufacture found their cost substantially higher than that of the imported machines due to 
increased cost of material, lack of skilled labour and the small number of units required. As the increased 
cost of machinery resulted in the grower receiving lower returns for his flax, P.C. 6/2969 dated April 25, 1945, 
authorized the Agricultural Supplies Board to rebate 33 1/3 per cent of the purchase price to processors who 
have equipped their mills with this type of flax scutching machinery, thus placing them in a position to pass 
the benefits on to the growers. 



Allotment: Fertilizers and Pesticides Administrator — Administration 20,315 00 

Expenditures $ 12,196 52 



To regulate the distribution of fertilizers and pesticides to meet present and potential needs, P.C. 397 
dated January 20, 1942, authorized the appointment of an Administrator to act under the direction of the 
Minister of Agriculture through the Agricultural Supplies Board. 

As of March 31, 1946, there were 4 salaried employees being paid from this account. G. J. Callister was 
receiving a salary at an annual rate of $3,600 on that date and also a living allowance of $100 per month 
(paid by the Wartime Prices and Trade Board). . 

Total salaries paid amounted to $7,960.42; travelling expenses, $3,321.23 and sundry expenses, $914.87. 

Travelling expenses of $300 or over were paid to: G. J. Callister, $1,938.16; G. S. Peart (included under 
Vote 19). 



Allotment: Fertilizer subventions and freight allowances — 1944 Program $ 37,500 00 

Expenditures nil 



Allotment: Fertilizer subventions and freight allowances — 1945 Program 400,000 00 

Expenditures $ 335,304 77 



The object of this policy was to increase the use of chemical fertilizers by the farmers in Eastern Canada 
and British Columbia in the production of essential crops. P.C. 8/9151 dated December 6, 1944, authorized 
the payment to fertilizer dealers, agents, co-operatives or other distributors of the actual cost of transportation 
in excess of $1 per ton on any shipment of fertilizer for use in crop production in 1945, such subsidy to be 
passed on by the distributor to the purchaser by reduction in selling price. 

Expenditures represent the following: freight allowances in respect of farmers in the provinces of Nova 
Scotia, $15,136.10; Prince Edward Island, $36,638.87; New Brunswick, $62,786.87; Quebec, $104,158.96; Ontario, 
$86,043.14; British Columbia, $30,540.83. No subventions were paid from this allotment. 

Payments of $5,000 or over were made to the following: Associate Shippers Inc., $10,672.12; Buckerfields 
Ltd., $22,951.68; Canada Packers Ltd., $44,283.87; Canadian Industries Ltd., $11,568.79; P.E.I. Potato Growers' 
Ass'n., $11,609.49; F. W. Pirie Co., Ltd., $27,236.06; Summers Fertilizer Co., $11,877.45. 



Allotment : Fertilizer subventions and freight allowances — 1946 Program 200,000 00 

Expenditures $ 102,366 24 



P.C. 5/6761 dated November 1, 1945, authorized payments similar to those made for 1945. 

Expenditures represent the following: freight allowances in respect of farmers in the provinces of: Nova 
Scotia, $6,830.44; Prince Edward Island, $12,447.46; New Brunswick, $30,856.23; Quebec, $23,680.63; Ontario, 
$21,852.66; British Columbia, $6,698.82. No subventions were paid from this allotment. Canada Packers Ltd. 
received $5,574.31. 



A— 50 PUBLIC ACCOUNTS, PART II 

The following is a statement of net expenditures in connection with fertilizer subventions and freight 
allowances from inception of the policy, 

1942-43 1943^4 1944-45 1945-46 Total 

Nova Scotia 80,262 33 60,057 23 27,961 51 21,966 54 190,247 61 

Prince Edward Island 24,420 44 63,036 53 54,057 44 49,086 33 190,600 74 

New Brunswick 69,522 23 78,849 59 97,214 39 93,643 10 339,229 31 

Quebec 419,813 12 353,623 80 136,679 67 127,839 59 1,037,956 18 

Ontario 429,865 05 337,037 77 91,895 00 107,895 80 966,693 62 

British Columbia 11,991 49 10,694 00 38,135 40 37,239 65 98,060 54 



$1,035,874 66 $ 903,298 92 $ 445,943 41 $ 437,671 01 $2,822,788 00* 



*0f this amount, $1,940,391.27 is included in the total for Non-Current Allotments on page A-42. 



Allotment: Payments to the Provinces for promoting the use of lime for soil amendment 

purposes — 1944-45 Program 41,667 00 

Expenditures $ 26,627 84 



To encourage the production of clover, alfalfa and other leguminous crops which constitute the principal 
sources of home grown proteins and which cannot be grown in acid soil, P.C. 2251 dated March 30, 1944, 
authorized the Agricultural Supplies Board to pay to the Provincial governments of the five Eastern Provinces, 
and to British Columbia, a subsidy not exceeding 75 cents per ton on lime produced, together with a further 
subsidy of 75 cents per ton on lime distributed for soil amendment purposes. Payments were made as follows: 
Nova Scotia, $6,859.42; Prince Edward Island, $5,663.98; New Brunswick, $19.25; Quebec, $13,655.50; Ontario, 
$409.44; British Columbia, $20.25. 

Allotment: Payments to the Provinces for promoting the use of lime for soil amendment 

purposes — 1945-46 Program 350,000 00 

Expenditures S 251,036 71 



P.C. 277 dated January 16, 1945, authorized payments similar to those made for 1944-45. Payments were 
made as follows: Nova Scotia, $24,126.30; Prince Edward Island, $16,913.68; New Brunswick, $47,901.63; 
Quebec, $153,658.82; Ontario, $4,532.49; British Columbia, $3,903.79. 

The following is a statement of net payments to the provinces for promoting the use of lime for soil 
amendment purposes from inception of the policy. 

1943-44 1944^5 1945^6 Total 

Nova Scotia 24,232 87 35,723 11 30,985 72 90,941 70 

Prince Edward Island 16,573 16 7,754 65 22,577 66 46,905 47 

New Brunswick 47,567 69 45,320 85 47,920 88 140,809 42 

Quebec 123,371 08 131,854 06 167,314 32 422,539 46 

Ontario i;248 98 2,726 34 4,941 93 8,917 25 

British Columbia 288 75 3,138 79 3,924 04 7,351 58 



$ 213,282 53 $ 226,517 80 $ 277,664 55 $ 717,464 88* 



*0f this amount, $221,450.08 is included in the total for Non-Current Allotments on page A-42. 



Allotment: Seeds Administrator — ^Administration 9,583 00 

Expenditures $ 5,925 59 



P.C. 291 dated January 16, 1942, authorized the appointment of an Administrator to regulate the distribution 
of field crop and garden vegetable seeds. 

As of March 31, 1946, there were 2 salaried employees being paid from this account. F. H. Gorsline was 
receiving a salary at an annual rate of $3,000 on that date. 

Total salaries paid amounted to $4,229.55; travelling expenses, $977.49; and sundry expenses, $718.55. 

Travelling expenses of $300 or over were paid to: F. H. Gorsline, $657.14; N. Young (included under 
Vote 19). 



DEPARTMENT OF AGRICULTURE A— 51 

Allotment: Stock Seed Program — 1943 6,202 00 

Expenditures $ 6,151 97 



To increase the production of field root seeds, P.C. 1/84, dated January 6, 1943, authorized the Agricultural 
Supplies Board to arrange with the Dominion Experimental Farms Service for the production of garden seeds 
required. Expenditures, in the main, represent labour charges. 

Returns from sales during the year, amounting to $829.62, appear under Special Receipts, Refunds of 
Previous Years' War Expenditures. 



Allotment: Dominion Seed Program — 1943 10,000 00 

Expenditures $ 3,992 44 



Due to a depletion of reserves of seed of several of the principal food crops, P.C. 1/1481 of February 24, 
1943, authorized the Agricultural Supplies Board to arrange for the production and purchase of adequate seed 
supplies to meet Canadian requirements, such seed to be available for purchase by the seed trade, of Canada. 

Returns from sales during the year, amounting to $599.68, appear under Special Receipts, Refunds of 
Previous Years' War Expenditures. 



Allotment: Dominion Seed Program — 1944 100,000 00 

Expenditures S 44,435 90 



P.C. 6/93 dated January 7, 1944, authorized payments similar to those made for 1943. 

Returns from sales during the year, amounting to $720, appear under Special Receipts, Refunds of Previous 
Years' War Expenditures. 



Allotment : Dominion Seed Program — 1945 10,000 00 

Expenditures $ 3,617 25 



P.C. 2/9151 dated December 6, 1944, authorized payments similar to those made for 1943 and 1944. 



Allotment: Freight Assistance on Alfalfa Seed — 1944-45 Program 7,977 00 

Expenditures S 7,558 43 



To meet a shortage of alfalfa seed in Eastern Canada, P.C. 3/8550 dated November 8, 1944, authorized the 
Agricultural Supplies Board to pay carload freight charges from Winnipeg, Man., to points in Eastern Canada. 
Payments were made to seed dealers. 



Allotment: Freight Assistance on Alfalfa Seed — 1945-46 Program 35,000 00 

Expenditures % 33,395 96 



P.C. 7/6761 authorized payments similar to those made in 1944-45. 



Allotment: Disposal of Agricultural Products rendered surplus by the War 

Allotments Expenditures 

A Nova Scotia Apple Agreement, 1944 $ 300,000 00 $ 262,168 50 

B Nova Scotia Apple Agreement, 1945 700,000 00 92,172 14 

British Columbia Apple Agreement, 1945 50,000 00 



A To assist in disposing of the 1944 crop of Nova Scotia apples, an agreement was entered into between the 
Department and the Nova Scotia Apple Marketing Board whereby the Board agreed to market a minimum 
quantity of 250,000 barrels of apples for fresh consumption. The Minister agreed: (a) to pay to the Board, 
in respect of its production of evaporated apple, industry assistance of 9 cents per pound on a maximum 



A-52 



PUBLIC ACCOUNTS, PART II 



quantity of 15,070,000 pounds, with provision for certain deductions in the poundage eligible for assistance 
for fresh apples sold outside of Canada, Newfoundland and the Gulf Islands; (6) to purchase any quantity 
not exceeding 9,000,000 pounds of choice quality evaporated apple qualifying for industry assistance, at 
19^ cents per pound f.o.b. processing plant or 20 cents per pound f.a.s. Halifax; (c) to pay a storage allowance 
of i cent per complete week per 50-pound case remaining on hand with the Board beyond 30 days after 
purchase. 

The Minister further agreed to assist the Provincial Government in a program for the removal of aged 
and undesirable trees by paying to the Board the amount of $2 for each tree of this condition removed, the 
total sum payable not to exceed $150,000. 

The following expenditures were incurred: purchase of evaporated apple, $214,358; industry assistance, 
$78,520.50. 

Receipts from sale during the year of evaporated apple amounted to $30,722, of which $12 appears under 
Special Receipts, Refunds of Previous Years' War Expenditures, and $30,710 was credited to this allotment. 

B To assist in disposing of the 1945 crop of Nova Scotia apples, an agreement was entered into between the 
Department and the Nova Scotia Apple Marketing Board, the terms being similar to those for disposal of 
the 1944 crop, with the addition of the following: the Minister agreed to pay to the Board industry assistance 
of 95 cents per dozen for a quantity not exceeding 150,000 dozen of No. 10 (105 fluid ounce size) tins of choice 
quality solid pack canned apple, with the maximum of 15,070,000 pounds of evaporated apple reduced by 
13-7 pounds for each dozen No. 10 tins of solid pack canned apple produced. Also, the maximum sum to be 
paid in respect of the removal of aged and undesirable trees was set at $100,000. 

The following expenditures were incurred: industry assistance, $59,878.61; compensation for trees removed, 
$33,766. 

Refunds of industry assistance amounting to $1,472.47 were credited to this allotment. 

The following is a statement of receipts and expenditures imder the various agreements with the Nova Scotia 
Apple Marketing Board and the British Columbia Fruit Board. 

NOVA SCOTIA 



Crop 
Year 


Fiscal 
Year 


Gross 
Expenditure 


Receipts 
Credited to 
Allotment 


Net 

Expenditure 

Fiscal 

Year 


Net 

Expenditure 

Crop 

Year 


Refunds to 

Previous Years' 

War 

Expenditures 


Cost to 

Dominion 

Government 


1939 


1939-40 

1940-41 

1942-43 

1940-41 

1941-42 
1942-43 

1941-42 
1942-43 

1942-43 
1943-44 

1943-44 

1944-45 
1945-46 

1945-46 


1,626,747 88 
1,488,957 24 


605,686 81 
136,222 01 


1,021,061 07 
1,352,735 23 










2,373,796 30 








13,136 46 


2,360,659 84 


1940 


2,314,913 35 

130,216 78 
31,382 08 

1,632,867 55 
147,743 01 

2,792,764 81 
83,143 61 

1,785,445 00 

1,889,630 50 
292,878 50 

93,644 61 


149,298 23 


2,165,615 12 

130,216 78 
31,382 08 

1,632,867 55 
122,867 48 

2,477,558 90 
83,143 61 

1,785,445 00 

1,110,495 54 
262,168 60 

92,172 14 










ri, 226, 520 351 
\ 149,403 73/ 

/ 288,126 30\ 
\ 64,546 43/ 

/ 473,913 87\ 
\ 42,281 76/ 








2,327,213 98 


951,289 90 


1941 






1942 


24,875 53 
315,205 91 


1,765,735 03 


1,403,062 30 




2,660,702 61 
1,785,445 00 


2,044,606 88 


1943 




1,785,445 00 


1944 


779,134 96 
30,710 00 

1,472 47 


/ 158,912 00\ 
\ 12 00/ 




1945 


1,372,664 04 
92,172 14 


1,213,740 04 
92,172 14 










$14,310,334 92 


$2,042,605 92 


$12,267,729 00 


$12,267,729 00 


$ 2,416,852 90 


$ 9,860,876 10 










DEPARTMENT OF AGRICULTURE 
BRITISH COLUMBIA 



A^53 



Crop 
Year 


Fiscal 
Year 


Gross 
Expenditure 


Receipts 
Credited to 
Allotment 


Net 

Expenditure 

Fiscal 

Year 


Net 

Expenditure 

Crop 

Year 


Cost to 

Dominion 

Government 


1939 


1939-40 
1940-41 
1940-41 
1941-42 
1941-42 
1942-43 
1942-43 
1943-44 
1944-45 
1944-45 


37,641 96 

95,385 32 

616,693 41 

181,810 04 

311,230 68 

203 69 

261,414 06 

6,931 75 

56,002 50 

28,042 80 




37,641 96 

92,004 98 

616,693 41 

181,810 04 

311,230 68 

203 69 

261,414 06 

6,931 75 

56,002 50 

28,042 80 






1940 


3.380 34 


129,646 94 


129,646 94 






798,503 45 


798,503 45 


1941 








311,434 37 


311,434 37 


1942 








268,345 81 
56,002 50 
28,042 80 


268,345 81 


1943 




56,002 50 


1944 




28,042 80 








$1,595,356 21 


S3, 380 34 


$1,591,975 87 


$1,591,975 87 


$1,591,975 87 















Allotment: 



Meat Board — Administration 114,508 00 

Expenditures $ 106,202 38 



P.C. 4076 dated December 13, 1939, established the Bacon Board with a view toward ensuring that regular 
and sufficient supplies of bacon and other pork products would be available for export as required and that 
satisfactory prices would be paid to hog producers. P.C. 4187 dated June 3, 1943, established regulations for 
the control of meat derived from cattle, calves, sheep, lambs or hogs and also changed the name to Meat Board. 

As of March 31, 1946, there were 36 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over at that date follows. Salary rates indicated by asterisks 
include war duties supplements. F. G. Berrill, $4,320, plus living allowance, $900; G. H. Kerr, $4,679.04, plus 
living allowance not exceeding $1,200; J. W. Richardson, $2,400*; W. R. Roberts, $2,400*. 

Total salaries paid amounted to $67,814.66; travelling expenses, $17,284.30; sundry expenses, $21,103.42. 

Travelling expenses of $300 or over were paid to: C. Allaire, $514.26; C. Beaudoin, $348.26; F. G. Berrill, 
$2,112.60; J. T. Craig, $519.05; G. H. Kerr, $1,153; R. L. Layton (included under Vote 27) ; H. P. Lebel, $363.30; 
P. E. Light (included under Vote 27) ; G. L. Locking (included under Vote 27) ; D. A. McKinnon (included 
under Vote 27) ; L. H. McMillan (included under Vote 27) ; L. Mongeau. $605.70; B. J. O'Connell (included under 
Vote 24) ; L. W. Pearsall (included under Vote 27) ; J. G. Taggart (included under Vote 34). 



Allotment: Premiums on hog carcasses suitable for export to Great Britain 13,996,428 00 

Expenditures $ 9,573,386 36 



To encourage the production of a quality of hog suitable for export in a volume necessary to meet the 
requirements of the United Kingdom, P.C. 62 dated January 10, 1944, authorized the payment of a premium 
of $3 per head on "A" Grade carcasses and $2 per head on "Bl" GraKle carcasses. P.C. 11/3275 dated May 3, 
1944, authorized the payment of an additional premium of $1 per head on "A" Grade carcasses and 50 cents 
per head on "Bl" Grade carcasses produced in the Province of Ontario, such additional premiums to be 
refunded by the Provincial Government. The above amount was paid by warrant to producers of premium hogs. 

A distribution of expenditures follows: Maritimes, $193,177.90; Quebec, $1,518,001.48; Ontario, $3,088,817.77 
(net); Manitoba, $1,284,155.83; Saskatchewan, $921,687.25; Alberta, $2,183,311.13; British Columbia, $384,235. 

Refunds from the Province of Ontario, credited to this allotment, were $1,094,874. 

The following is a statement of expenditures in connection with preihiums on hog carcasses suitable for 
export to Great Britain from inception of the policy. 



A— 54 PUBLIC ACCOUNTS, PART U 

1943-44 1944-45 1945-46 Total 



Maritimes 62,526 00 256,965 00 193.177 90 512,668 90 

Quebec 445,414 00 1,994,527 68 1,518.00148 3.957.943 16 

Ontario 908,241 00 3,422,496 17 3.088,817 77 7,419,554 94 

Manitoba 860,363 00 2,544,468 47 1.284,155 83 4,688,987 30 

Saskatchewan 538,615 00 1,843,500 11 921.687 25 3.303,802 36 

Alberta 961,374 00 3.623,712 10 2.183.311 13 6,768.397 23 

British Columbia 78,623 00 405,321 00 384,235 00 868,179 00 



27,519,532 89 



Refunds credited to Previous Years' War 

Expenditures 495 79 



$ 3,855,156 00 $ 14,090,990 53 $ 9,573,386 36 $ 27,519,037 10 



Allotment : Printing of Government Warrant Combination Forms re Hog Premium Policy . . 54,000 00 

Expenditures % 40,861 78 



Paymente were made to the Department of Public Printing and Stationery. 



Allotment: Assistance in moving to Eastern plants hogs marketed in the West in excess 

of plant capacity 62,928 00 

Expenditures $ 813 56 

In view of the heavy marketing of hogs in Western Canada which exceeded the capacity of packing plants 
located in that area, it was deemed necessary to ship the surplus to Eastern packing plants for processing. 
P.C. 4/168 dated January 12, 1944, authorized the Meat Board to equalize returns to Western hog producers by 
reimbursing shipper or processing plant for any additional transportation or other incidental expenses on 
shipments made to Eastern Canada on and after October 1, 1943. 

Due to a similar situation arising in the Maritime Provinces, P.C. 2/8848 dated November 22, 1944, 
authorized the Meat Board to provide assistance on hogs shipped from the Maritimes for slaughter in the 
Provinces of Ontario or Quebec on and after October 10, 1944. 



Allotment: Dairy Products Board — Administration 26,391 00 

Expenditures S 16,265 82 



P.C. 2138 dated May 23, 1940, authorized the establishment of the Dairy Products Board, the aim of which 
is to ensure that supplies of dairy products will be available for export as required and that satigfactorj^ prices 
will be paid to producers. 

As of March 31, 1946, there were 4 salaried employees being paid from this account. 

Total salaries paid amounted to $7,259.87; travelling expenses, $3,378.44; sundry expenses, $5,627.51. 

Travelling expenses of $300 or over (included under Vote 24) were paid to: A. Demers; J. E. Dougall; 
D. B. Goodwillie; S. R. Howe; C. R. Kennedy; L. Kirkland; R. R. Lafieche; C. A. Morrison; B. J. O'Connell; 
J. F. Singleton. 



Allotment ; Purchase of creamery butter for storage and export . . . .' $2,000,000 00 

Expenditures nil 



To support the butter market as may be necessary, P.C. 1082, dated February 24, 1944, authorized the 
Dairy Products Board to purchase creamery butter for storage and to pay the necessary storage, insurance and 
freight charges. 

Gross expenditures for the year amounted to $1,580,399.37. Total sales during the year amounted to 
$1,595,174.15, of which the sum of $1,580,399.37 was credited to this allotment and the balance, $14,774.78, to 
Special Receipts, Refunds of Previous Years' War Expenditures. 



DEPARTMENT OF AGRICULTURE 



A— 55 



The following is a statement in connection with the purchase of creamerj' butter from inception of the 
policy. 



Gross 

Expenditures 

1943-44 6.503,435 14 

1944-45 1,007,442 86 

1945-46 1.580,399 37 



,091,277 37 



Refunds to Previous 
Refunds to Years' War 

Allotment Expenditures 

6,469,887 29 

997,826 13 

1,580.399 37 



3,172 69 
14,774 78 



Net 
Expenditures 

33.547 85 ' 
6,444 04 

14,774 78 Cr. 



3,048,112 79 $ 17,947 47 $ 25,217 11 



Allotment: Special Products Board- 
Expenditures . 



-Administration . 



70,950 00 
66,315 32 



¥ 



P.C. 2520 dated April 15, 1941, authorized the establishment of the Special Products Board to obtain and 
export any agricultural product with the exception of meat and dairy products. 

As of March 31, 1946, there were 21 salaried employees being paid from this account. J. Tucker was 
receiving a salary at an annual rate of $3,000 on date of separation (Jan. 12), 

Total salaries paid amounted to $37,696.42; sundry expenses, $28,618.90. 

Travelling expenses of $300 or over were paid to: L. S. Carr, $633.35; J. A. Dumaine (included under 
Vote 27); G. Fehler (included under Vote 27); D. A. Fletcher, $1,720; H. N. Flotten, $455.42; D. A. Guichon, 
$324.85; H. V. Hara.syn, $648.29; A. E. Pavne, $2,074.23; F. Perry, $1,551.04; R. E. Robinson (included under 
Vote 26); P. J. Scanlon, $691.65; J. D. Smith, $714.16 (charged to Seed Export Office Allotment); W. J. R. 
Trousdale, $1,344.79. • 



Allotment: Seed Export Office 

Expenditures . 



25,771 00 
23,485 02 



This office was established at Lindsay, Ontario, by the Special Products Board under authority of P.C. 5428 
dated July 9, 1943, to purchase certain specified kinds of seed for export or to store for future disposal. 

As of March 31, 1946, there were 7 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date or at date of separation (shown in 
parenthesis) follows: S. A. Flavelle, $3,600 (Sept. 1); F. G. Perrin, $6,500; J. D. Smith, $3,000. 

Total salaries paid amounted to $15,623.75; sundry expenses, $7,861.27. 

Travelling expenses of $300 or over were paid to: F. G. Perrin, $1,034.32; J. D. Smith (included under 
Special Products Board); N. Young (included under Vote 19). 



Allotment: Services of forwarding agencies in connection with the shipment of fruit and 

vegetables to the British Ministry of Food 

Expenditures $ 



1,400 00 
106 05 



Allotment : 



To provide funds to pay for dehydrated agricultural products prior to the 

receipt of payment from the ultimate purchasers — 1944 Program $2,000,000 00 

Expenditures nil 



This allotment was provided for the payment of costs relating to the purchase, storage and transportation 
of dehydrated products by the Special Products Board for resale, it being anticipated that costs would be 
recovered in full. 

Up to November 30, 1945, financial transactions were handled through this account and subsequently 
through Special Products Board Open Account. Sales for the period amounted to $2,747,865.49 of which the 
sum of $1,103,567.79 was credited to this allotment and the balance $1,644,297.70 to Special Receipts, Refunds of 
Previous Years' War Expenditures. 

Due to changes in policy, the financial transactions of this program have been handled through the Special 
Products Board Open Account as well as through annual allotments. The net expenditure from inception of 
the policy to date from both accounts amounted to $1,738,005.13. 



A— 56 PUBLIC ACCOUNTS. PART II 

Allotment: Guarantee return on participation certificates issued on alfalfa, alsike, and 

alsike white clovor 100,000 00 

Expenditures $ 81,144 20 



To assure Canadian farmers an adequate supply of seeds to meet the demand for seed reproduction, the 
increased requirements of feed for live stock, and the urgent need for seed in the United Kingdom, the United 
States and for UNRRA, it was necessary to maintain and if possible increase the production of certain 
forage crop seeds. 

As prevailing prices for these seeds in Canada were not sufficiently attractive to encourage producers to 
increase production and it was not considered advisable to raise ceiling prices, P.C. 7/5928, dated September 8, 
1945, authorized the Special Products Board to pay to producers on participation certificates, five cents per 
pound on alfalfa, alsike clover and alsike white clover mixtures and three cents per pound on red clover, and 
to credit against these payments the net profits that accrue from export transactions in each kind of seed. 
Gross expenditure amounted to $101,307 against which profits credited amounted to $20,162.80. 



Allotment: Compensation to Seed Dealers 25,000 00 

Expenditures $ 24,867 20 



P.C. 5428 dated July 9, 1943, authorized the Special Products Board to purchase and export surpluses of 
certain agricultural seeds and to pay producers of such seeds any net profits resulting from its transactions. 

For services rendered in connection with the issue of participation certificates, on the basis of which the 
distribution of profits was made, and for supplying certain information, the Board agreed to pay seed dealers 
i cent per pound of clean seed. This agreement was approved by P.C. 12/5477 dated August 8, 1945. 



Allotment : Payment of outstanding fibre flax claim $ 680 28 

Expenditures nil 



Allotment: Administration expenses in connection with the purchase of horses for the 

Government of France — Not Recoverable 7,000 00 

Expenditures $ 304 61 



P.C. 1/5632 dated August 16, 1945, authorized the Special Products Board to enter into a contract with the 
Government of France for the purchase of horses and to pay administrative expenses such as printing and 
stationery and other expenses which the Board considers should not be recovered from the purchasing 
government. 



Allotment: General expenses in connection with the purchase of horses for the Government 

of France — Recoverable $ 10,000 00 

Expenditures nil 



Total expenditures amounted to $4,761.89 the full amount of which was recovered. 



Allotment: Administration expenses in connection with the purchase of horses for the 

Netherlands Government — Not Recoverable 3,000 00 

Expenditures $ 859 79 



P.C. 11/5477 dated August 8, 1945, authorized the Special Products Board to enter into a contract with the 
Netherlands Government similar to that with the Government of France, and the explanation appended to the 
relevant administration expense allotment above is applicable here. 



DEPARTMENT OF AGRICULTURE A— 57 

Allotment: General expenses in connection with the purchase of horses for the 

Netherlands Government — Recoverable $ 10,000 00 

Expenditures nil 



Total expenditures amounted to $8,597.10 the full amount of which was recovered. 



Allotment : Agricultural Food Board — ^Administration 46,642 00 

Expenditures $ 26,981 13 



P.C. 1563 dated March 1, 1943, authorized the establishment of the Agricultural Food Board to develop 
and direct the policies and measures of the Department of Agriculture for the wartime production of food. 

As of March 31, 1946, there were 8 salaried employees being paid from this account. A. L. Stevenson was 
receiving a salary at an annual rate of $3,600 inclusive of war duties supplement on that date. 

Total salaries paid amounted to $14,289.93; travelling expenses, $8,923.84; sundry expenses, $3,767.36. 

Travelling expenses of $300 or over (included under Votes 23 and 24) were paid to: D. E. Arsenault; 
J. F. Booth; B. A. Campbell; A. Demers; H. Desfosses; D. B. Goodwillie; W. C. Hopper; S. R. Howe; 
S. C. Hudson; C. I. Johnston; R. Kerouack; L. Kirkland; R. R. Lafleche; J. N. Lewis; C. A. Morrison; 
E. P. Reid; F. M.Webster. 



Allotment: Subsidies on milk for butter, for fluid milk, for cheese, and for concentration 

purposes — 1944-45 Program 4,500,000 00 

Expenditures $4,087,207 07 



P.C. 1082 dated February 24, 1944, authorized the Agricultural Food Board to pay subsidies as follows: 

(a) 10 cents per pound on butterfat used in the manufacture of creamery butter during the period May 1, 
1944, to April 30, 1945. 

(b) 35 cents per hundred pounds on milk used for fluid milk consumption during the period May 1 to 
September 30, 1944, and 55 cents per hundred pounds from October 1, 1944, to April 30, 1945, provided 
that in areas where 25 cents per hundred pounds is considered adequate, the subsidy shall be limited 
to that amount. 

(c) 15 cents per hundred pounds on milk used for concentration into whole milk products between May 1 
and September 30, 1944, and 30 cents per hundred pounds from October 1, 1944, to April 30, 1945. 

(d) 20 cents per hundred pounds on milk used in the manufacture of cheddar cheese between May 1, 1944, 
and April 30, 1945. 

Payments were made to milk distributors, butter and cheese factories and manufacturers of concentrated 
milk who had allowed the subsidy to producers at time of purchase. 

A distribution of expenditures by provinces follows: Nova Scotia, $126,794.17; Prince Edward Island, 
123,039.27; New Brunswick, $105,210.49; Quebec, $1,016,255.45; Ontario, $1,760,133.24; Manitoba, $263,142.48; 
Saskatchewan, $227,379.12; Alberta, $360,761.05; British Columbia, $204,491.80. 

Allotment: Subsidies on milk for butter, for fluid milk, for cheese and for concen- 
tration purposes — 1945-46 Program 39,500,000 00 

Expenditures $37,571,557 23 



P.C. 6/1731 dated March 14, 1945, authorized the Agricultural Food Board to pay subsidies as follows: 

(a) 10 cents per pound on butterfat used in the manufacture of creamery butter during the period May 1, 
1945 to April 30, 1946. 

(b) 35 cents per hundred pounds on milk used for fluid milk consumption during the period May 1 to 
September 30, 1945, and 55 cents per hundred pounds from October 1, 1945 to April 30, 1946, provided 
that in areas where 25 cents is considered adequate, the subsidy shall be limited to that amount. 

(c) 15 cents per hundred pounds on milk used for concentration purposes and the production of milk sugar 
(lactose), between May 1 and September 30, 1945 and 30 cents per hundred pounds between October 1, 
1945 and April 30, 1946. 

(d) 20 cents per hundred pound.s on milk used in the manufacture of cheddar cheese between May 1, 1945 
and April 30, 1946. 



A— 58 PUBLIC ACCOUNTS, PART II 

Payments were made to milk distributors, butter and cheese factories and manufacturers of concentrated 
milk who had allowed the subsidy to producers at the time of purchase. 

A distribution of expenditures by provinces follows: Nova Scotia, $1,058,881.21; Prince Edward Island, 
$386,662.05; New Brunswick, $872,030.64; Quebec, $11,063,604; Ontario, $13,647,466.79; Manitoba, $2,584,246.90; 
Saskatchewan, $3,189,735.99; Alberta, $3,124,136.22; British Columbia, $1,644,793.43. 

The following is a statement of expenditures in connection with subsidies on milk for butter, for fluid milk, 
for cheese and for concentration purposes from inception of the policy. 

1943-44 1944-45 1945-46 Total 

Nova Scotia 830,882 56 1,184,975 08 1,185,675 38 3,201,533 02 

Prince Edward Island 309,607 14 422,965 69 409,701 32 1,142,274 15 

New Brunswick 670,836 31 971,667 64 977,241 13 2,619,745 08 

Quebec 7,441,941 19 11,864,583 94 12,079,859 45 31,386,384 58 

Ontario 9,883,238 76 15,131,162 53 15,407,600 03 40,422,001 32 

Manitoba 2,748,804 16 3,106,373 29 2,847,389 38 8,702,566 83 

Saskatchewan 3,233,477 68 4,100,653 07 3,417,115 11 10,751,245 86 

Alberta 2,949,850 96 3,750,140 72 3,484,897 27 10,184,888 95 

British Columbia 1,202,449 27 1,751,477 27 1,849,285 23 4,803,211 77 

113,213,851 56 
Refunds credited to Previous Years' 

War Expenditures 17,789 82 



$ 29,271,088 03 $ 42,283,999 23 $ 41,658,764 30 $113,196,061 74* 



* Of this amount, $32,738,402.05 is included in the total for Non-Current Allotments on page A-42. 



Allotment : Subsidy on milk used in the manufacture of Lactose or milk sugar $ 5,500 00 

Expenditures nil 



Allotment: Subsidies to producers of tomatoes, corn, beans and peas — 1944 Crop $ 22,916 00 

Expenditures nil 



To encourage the production of vegetables, P.C. 1611 dated March 9, 1944, authorized the payment of 
subsidies on 1944 crops as follows: tomatoes, $6 per ton; corn, $4 per ton; peas, $10 per ton shelled weight or 
$2 per ton straw weight; beans, $7.50 per ton. Payments were made to canners who had allowed the subsidy 
to producers at time of purchase of crops. 

Gross expenditures during the year amounted to $8,751.84. Refunds of subsidy during the year from 
canners on product exported amounted to $20,400.14, of which the sum of $8,751.84 was credited to the allotment 
and the balance, $11,648.30, to Special Receipts, Refunds of Previous Years' War Expenditures. 



Allotment: Subsidies to producers of tomatoef, corn, beans and peas — 1945 Crop 2,450,000 00 

Expenditures $1,768,478 84 



P.C. 2/1731 dated March 14, 1945, authorized payments similar to those for 1944. 

A distribution of expenditures by provinces follows: Nova Scotia, $6,760.57; New Brunswick, $2,373.54; 
Quebec, $352,727.04; Ontario, $1,144,286.47; Manitoba, $3,220.93; Alberta, $69,885.25; British Columbia, 
$189,225.04. 

Payments of $5,000 or over were made to the following: The Baxter Canning Co., $31,711.06; The Benson 
Canning Co., $9,615.90; Bright Canning Co., $9,873.09; Broder Canning Co., $38,850.36; Bulman's Ltd, 
$25,584.20; Campbell Soup Co., $44,328.98; Canada Packers Ltd., $32,483.17; Canadian Canners Ltd., $369,038.88; 
Canadian Canners (Western) Ltd., $62,612.03; W. Clark Ltd., $33,995.58; Conserves Rouville Enrg., $11,936.73; 
Culverhouse Canning Co., Ltd., $15,687.65; Edgewater Canners, $5,392.09; Fine Foods of Canada Ltd., $65,649.67; 
Graham's Dried Foods Ltd., $15,180.05; Gregoire Freres, $8,033.49; H. J. Heinz Co., $217,557.56; J. J. Joubert 
& Fils, $7,114.11; Kamloops Tomato Packing Co., $7,860.58; La Cie de Conserves de Napierville Ltd., $11,487.78; 
Ladner Canning Co., Ltd., $18,492.85; La Societe Co-operative de Conserves de St. Hyacinthe, $6,562.78; 
A. Lassonde & Fils, $6,765.08; J. T. Lassonde, $8,876.78; Lealand Co., Ltd., $11,577.10; Libby McNeill & Libby 



DEPARTMENT OF AGRICULTURE A— 59 

of Canada, $80,887.28; David Lord, $39,863.22; Metcalfe Foods Ltd., $16,952.15; Nesbitt Canning Co., Ltd., 
$7,137.57; Niagara Canning Co., Ltd., $10,947.75; Quinte Canning Co., Ltd., $5,138.58; Alphonse Raymond Ltd., 
$8,299.88; Shannonville Canners Ltd., $6,619.21; Francois de Simons, $5,500.18; Shelly Canning Co., $13,561.85; 
E. D. Smith & Sons Ltd., $19,218.12; Societe Co-operative de Conserves, $27,705.80; Stokely-Van Camp of 
Canada Ltd., $78,875.24; Sun Joy Food, $17,98553; Taber Canning Co., $33,397.15; Tip Top Canners Ltd., 
$18,796.10; Wampoos Canning Co., $9,050.71; Westminster Canners Ltd., $22,794.12. 

The following is a statement of expenditures in connection with subsidy payments to producers of tomatoes, 
corn, beans and peas from inception of the policy. 

1943-44 1944-45 1945-46 Total 

Nova Scotia 3,936 42 9,851 29 6,760 57 20,548 28 

New Brunswick 2,497 93 2,693 96 2,373 54 7,565 43 

Quebec 67,680 50 446,412 28 352,727 04 866,819 82 

Ontario 728,949 48 1,820,126 98 1,144,286 47 3,693,362 93 

Manitoba 3,979 83 3,993 86 3,220 93 11,194 62 

Alberta 41,762 82 62,931 68 69,885 25 174,579 75 

British Columbia 96,634 08 202,496 31 189,225 04 488,355 43 

5,262,426 26 
Refunds credited to Previous Years' War Expen- 
ditures 11,648 30 



$ 945,441 06 $2,548,506 36 $1,768,478 84 $5,250,777 96* 



Of this amount, $952,519.77 is included in the total for Non-Current Allotments on page A-42. 



Allotment: Subsidies to growers on sales of white and yellow-eye beans — 1945-46 Program. 950,000 00 
Expenditures $ 681,953 94 



P.C. 12/1731 dated March 14, 1945, authorized the Agricultural Food Board to pay a subsidy of 75 cents 
per bushel to growers in the bean exporting area of Canada on their sales of 1945 crop of white and yellow-eye 
beans. 

Payments of $5,000 or over were made to: Don Borrowman, $5,651.59; Cook Bros. Milling Co., $63,103.35; 
Elgin Co-op. Services, $15,124.11; Saml. Glenn & Son, $12,271.16; Highgate Milling Co., $10,501.72; Ilderton 
Middlesex Farmers, $23,993.80; Lome A. Johnston, $29,095.41; Kent Grain & Feed Co., $12,465.88; Libby 
McNeill & Libby of Canada, $29,700.47; J. A. McLandress, $60,263.91; Geo. T. Mickle, $62,309.77; Oxford 
Farmers Co-operative, $23,327.78; W. E. Reid, $55,894.50; M. J. Smith, $16,364.90; Wesley Staddon, $5,884.37; 
J. B. Stringer & Co., $30,548.05; W. G. Thompson & Son, $229,495.26. 



Allotment: Subsidies on fruit to be used in the manufacture of jams and canned 

raspberries — 1944-45 Program 83,333 00 

Expenditures % 17,705 55 



P.C. 4340 dated June 4, 1944, provides for the payment of subsidies at specified rates on strawberries, 
raspberries, loganberries, boysenberries, gooseberries and currants used in the manufacture of jams and on 
canned raspberries. The above expenditure consisted of payments to manufacturers who had allowed the 
subsidy to producers at time of purchase of crops. 

A distribution of expenditures by provinces follows: Quebec, $3,562.99; Ontario, $9,412.46; British Columbia, 
$4,730.10. 



Allotment: Subsidies on fruit to be used in the manufacture of jams and canned 

raspberries — 1945-46 Program 625,000 00 

Expenditures $ 595,809 08 



P.C. 7/1731 dated March 14, 1945, authorized payments similar to those for 1944. 

A distribution of expenditures by provinces follows: Quebec, $73,785.16; Ontario, $151,372.19; British 
Columbia, $370,651.73. 



A— 60 PUBLIC ACCOUNTS, PART II 

Payments of $5,000 or over were made to the following: Betty's Ltd., $6,245.76; Canadian Canners (Western) 
Ltd., $56,704.89; Empress Mfg. Co., Ltd., $123,730.29; Glassco, Ltd., $7,916.90; Golden Kist Mfg. Co., 
$7,521.35; Matthew-Wells Co., Ltd., $19,400.79; The Murray Co., Ltd., $31,057.48; Old City Mfg. Co., $16,969.67; 
Pacific Coast Packers Ltd., $50,442.36; Priors Foods Ltd., $6,742.35; Alphonse Raymond Ltee., $25,151.61; 
St. Williams Preserves Ltd., $17,473.63; E. D. Smith & Sons, $20,947.57; United Farmers Co-operative Exchange, 
$89,993.27; D. Verdon, $5,102.35; Wagstaffe Ltd., $49,481.21; Wetheys Ltd., $5,913.72. 

The following is a statement of expenditures in connection with subsidy payments on fruit used in the 
manufacture of jams from inception of the policy. 

194a-44 1944-45 1945-46 Total 

Prince Edward Island 14,776 77 14,776 77 

Quebec 48,554 18 44,704 53 77,348 15 170,606 86 

Ontario 52,309 70 150,776 77 160,784 65 363.871 12 

British Columbia 144,334 50 285,087 15 375,381 83 804,803 48 

1,354,058 23 
Refunds credited to Previous Years' War Expen- 
ditures 4,506 93 



$245,198 38 $495,345 22 $613,514 63 $1,349,551 30* 



* Of this amount, $355,153.81 is included in the total for Non-Current Allotments on Page A-42. 



Allotment: To increase the income of farmers in the Spring Wheat area of "Western Canada 2,000 00 

Expenditures $ 392 25 



In view of the prospective inadequacy of return from wheat and other grains produced in the spring 
wheat area of Western Canada in the crop year 1941, the Prairie Farm Income Plan was put into effect to 
augment the income of farmers by approximately $20,000,000. 

Regulations governing the distribution of these funds were established by P.C. 8126 dated October 22, 1941, 
which authorized the payment of seventy-five cents per acre on one-half of the cultivated acreage of each farm 
with a maximum payment of $150 per farm, the crop yield having no bearing on the award. 

Expenditures for the year covered outstanding claims relating to the 1941 crop year and were distributed 
by provinces as follows: — 

No. of 

Claims Amount 



Alberta 3 247 50 

Saskatchewan 2 144 75 



$392 25 



The regulations further provided that the administrative work in connection with this plan be carried out 
by the organization established for Prairie Farm Assistance and Wheat Acreage Reduction and that all 
administrative expenses be paid out of moneys provided for one or both of these activities. 

The following is a statement of payments to increase the income of farmers in the Spring Wheat area of 
Western Canada from inception of the policy. 

Manitoba Alberta Saskatchewan Total 

1941-42 2,862,644 62 4.222,087 05 9,213,772 64 16,298.504 31 

1942-43 129,105 62 1,448,897 00 1,099,509 10 2,677,511 72 

1943-44 758 48 7,650 15 10,441 26 18,849 89 

1944-45 184 87 423 63 1,87115 2,479 65 

1945-46 247 50 144 75 392 25 

18,997,737 82 
Refunds credited to Previous Years' War 

Expenditures 19,001 84 



S 2,992,693 59 $ 5,679,305 33 $ 10,325,738 90 $ 18,978,735 98 



I 



DEPARTMENT OF AGRICULTURE A— 61 

Comparative Statement of Accounts Receivable 

March 31, March 31, 
1946 1945 



iirrent Year 24,533 85 44,833 80 

Previous Years— Collectable 88,653 14 90,488 41 

— Uncollectable 70,467 13 72,842 00 



Total $ 183,654 12 $ 208,164 21 



Items in excess of $1,000 in Previous Years — Uncollectable: Charlottetown Fruit Inspector's Office, 
defalcations, $3,787.44; Eastern Canada Potato Marketing Board, $11,500; Saskatchewan Registered Seed 
Growers Limited, $12,513.89; Appletine Products Ltd., $15,960.30. 



OPEN ACCOUNTS 

[3] Loans and Advances 

Dr. Balance Dr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31, 1946 

(e) To United Kingdom, and Other 

Governments — 

A Meat Board 19,475,726 22 165,322,306 48 160,097,092 87 14,250,512 61 

B Special Products Board 9,909,554 83 58,339,684 59 54,853,076 05 6,422,946 29 

C Dairy Products Board 1,226,621 60 35,705,056 24 34,422,869 17 55,565 47 Cr. 

D United Kingdom — Agriculture 

No. 1 Account 113,633,036 85 113,633,036 85 

E United Kingdom — Agriculture 

No. 2 Account 5,140,213 64 5,823,249 98 683,036 34 

F Netherlands— Agriculture 2,453,895 60 2,453,895 60 

G France— Agriculture 1,361,243 91 1,361,243 91 



30,611,902 65 $378,140,297 80 $372,644,464 43 $ 25,116,069 28 



ABC These accounts record the financial transactions having to do with the acquisition of agricultural 
products for the British Ministry of Food, Governments of Allied countries and UNRRA under authority of 
section 3 of the War Expenditure and Demobilization Appropriation Act, 1945. 

D This account recorded the value of shipments of agricultural products imder contracts with the British 
Ministry of Food between the closing of Mutual Aid, September 2, 1945, and February 28, 1946. The balance 
at the latter date ($110,840,862.95) was transferred to United Kingdom General Settlement Account (See 
Department of Finance). 

E F G These accounts record the financial transactions in connection with shipments, under contracts and 
requisitions, to the British Ministry of Food subsequent to February 28, 1946, and to the Governments of 
France and the Netherlands following V-E Day. 



[9] Floating Debt 

Cr. Balance 

Apr. 1,1945 Receipts 

(d) Outstanding Cheques and Warrants — 

A Drought Area — Cattle Market Service — Out- 
standing Warrants 24 41 

B Wheat Acreage Reduction Payments — Out- 
standing Warrants 3,196 10 

C Hog Premium Warrants — Outstanding 

Warrants 351,336 99 

D Outstanding Imprest Account Cheques — 

Agriculture 7 57 2 32 



I 354,565 07 $ 2 32 



Disbursements 


Cr. Balance 
Mar. 31, 1946 




34 41 


755 19 


2,440 91 


167,834 50 


183,502 49 




9 89 


$ 168,589 69 


$ 185,977 70 



I 



A— 62 PUBLIC ACCOUNTS, PART II 

A. A policy was adopted in 1937 for the removal of cattle from the drought areas of Western Canada, due to a 
feed shortage. Payments to farmers were made by warrants. At the termination of the scheme, the value of 
the outstanding warrants was charged against the appropriation provided for relief purposes and credited to 
this account to provide for their subsequent redemption. 

B Funds have been provided annually for a number of years for payments to Western farmers under the 
Wheat Acreage Reduction Program. Payments were made by warrants and, at the close of each fiscal year, 
the value of the outstanding warrants was charged against the appropriation and credited to this account to 
provide for their subsequent redemption. 

C Funds were provided from the War Appropriation for payments to hog producers under the Hog Premium 
Program. Payments were made by warrants and, at the close of each fiscal year, the value of the outstanding 
warrants is charged against the appropriation and credited to this account to provide for their subsequent 
redemption. 

D At the close of the fiscal year, each imprest account is examined by the official in charge and funds to meet 
cheques which have been outstanding since the close of the previous fiscal year are withdrawn from the imprest 
bank account and credited hereto. If any of these cheques are subsequently cashed, the imprest bank account 
is then recouped in the usual way and this account adjusted concurrently. 



[10] Deposit and TVust Accounts 

Cr. Balance Cr. Balance 

Apr. 1,1945 Receipts Disbursements Mar. 31, 1946 



(c) MiscellaneoiLs — 

A Farnham House Laboratory 11,880 33 39,275 28 38,829 39 12,326 22 

B Prairie Farm Emergency Fund 16,496,783 19 16,496,783 19 

C Deposits for purchase of supplies — 

Sundry Governments 7,722,079 21 5,803,529 46 1,918,549 75 



$ 11,880 33 $ 24,258,137 68 $ 22,339,142 04 $ 1,930,875 97 



A This account is in connection with the financial transactions of the Superintendent of Farnham House 
Laboratory (a scientific institution with headquarters in England), who was transferred to Canada for the 
duration of the war to continue his biological work on the control of harmful insects. 

The organization is supported by annual contributions from several Empire countries, including Canada 
(see Vote 4), which are credited to this fund and from which expenses are met. 

B The Prairie Farm Assistance Act, c. 50, 1939, provides for a levy of one per cent to be deducted by all 
licensed purchasers of grain, the amount so deducted to be transferred to the Board of Grain Commissioners 
for deposit to the credit of a special account known as the Prairie Farm Emergency Fund. Awards are made 
under the provisions of the Act to farmers in the spring wheat area and are payable from this fund; if, at 
any time, the fund is insufficient to pay these awards, the Act provides that the Minister of Finance, with 
the approval of the Governor in Council, may make an advance to the fund of the amount required to meet 
the deficit. An amount of $12,051,805.62 was transferred this year, see page A-36. 

C This account is credited with advances from sundry Governments for the purchase of supplies. Debits 
represent the value of such purchases. The closing balance consists of unexpended cash advanced by the 
following Governments: France, $6,421.55; the Netherlands, $657.93; Belgium, $1,545,932.07; Sweden, 
$365,538.20. 



[12] Deferred Credits 



Cr. Balance Cr. Balance 

Apr. 1.1945 Receipts Disbursements Mar. 31,1946 

Paylist Deductions— Agriculture $ 17,888 45 $ 115,26188 $ 112,373 98 $ 20,776 35 



Deductions for Income Tax and War Savings Certificates from the salaries of certain employees not paid 
by Central Pay Office, are credited to this account pending transmittal to the department or agency concerned. 



DEPARTMENT OF AGRICULTURE 



A— 63 



[13] Sundry Suspense Accounts 

Cr. Balance 

Apr. 1, 1945 Receipts 

A Unclaimed Cheques— Agriculture 7,956 60 258 56 

B Mutual Aid— Agriculture 101,835,348 32 

C Military Occupation Relief — 

Agriculture 2,515,390 66 

D War Supplies Limited— Agriculture.. 3,458,242 68 

E UNRRA— Agriculture 18.466,450 50 



Disbursements 



101,835,348 32 

2,515,390 66 

3,458,242 68 

18,466,450 50 



Cr. Balance 
Mar. 31, 1946 

8,215 16 



7,956 60 $126,275,690 72 $126,275,432 16 $ 



8,215 16 



A All cheques except those drawn against Open Accounts, which remain undelivered after six months subsequent 

to date of issue are credited to this account pending claims therefor. 
B This account is credited with advances from the Canadian Mutual Aid Board for the purchase of supplies 

for the United Nations (other than Canada). Debits represent (a) the value of such purchases ($46,155,539.02 

from Mutual Aid funds and $54,977,000.68 from cash provided by the United Kingdom) and (6) refunds of 

the unexpended balances of the advances at the close of the fiscal year. Further details are shown under the 

Canadian Mutual Aid Board section of this Report. 
This account was also credited with advances by the Government of Belgium of $541,615.38 through the 

Canadian Mutual Aid Board for the purchase of supplies. Debits represent (a) the value of such purchases 

which totalled $478,326.32 and (b) the unexpended balance transferred to Deposits for purchase of supplies — 

Sundry Governments under Deposit and Trust Accounts. 
C This account is credited with advances from the Canadian Mutual Aid Board for the purchase of supplies 

for Military Occupation Relief. Debits represent (a) the value of such purchases which totalled $2,281,909.76 

and (6) the refund of. the unexpended balance of the advances at the close of the fiscal year. Further details 

are shown under the Canadian Mutual Aid Board section of this Report. 
D This account is credited with advances from the Department of Reconstruction and Supply for the purchase 

of supplies for the United States Government. Debits represent the value of such purchases. 
E This account is credited with advances from the Canadian Mutual Aid Board and the Department of Trade 

and Commerce for the purchase of supplies for the United Nations Relief and Rehabilitation Administration. 

Debits represent (a) the value of such purchases which totalled $15,261,734.95 and (fa) the refund of the 

unexpended balance of the advances at the close of the fiscal year. Further details are shown under the 

Department of Trade and Commerce section of this Report. 



1945-46 
PUBLIC ACCOUNTS 



PART II 
B 



AUDITOR GENERAL'S OFFICE 



Details of 
REVENUES AND EXPENDITURES 



71033--5 



B— 2 PUBLIC ACCOUNTS: PART II 



AUDITOR GENERAL'S OFFICE 



GENERAL SUMMARY 
BY DOMINION BALANCE SHEET ACCOUNTS 

Revenues and Expenditures 

Expenditures — Revenues — 

[8b] Consolidated Deficit Account: [8b] Consolidated Deficit Account: 

Ordinary 379,238 44 Ordinary 

War and Demobilization 274,002 58 Special Receipts 67,173 26 



$ 653,241 02 S 67,173 26 



REVENUES 

Comparative Summary 

1945-46 1944-45 

Special Receipts — 

A Refunds of Previous Year's War Expenditures $ 67,173 26 $ 77,636 30 



Details 

Special Receipts — 

A Refunds of Previous Year's War Expenditures: 

Audit Fees $ 67,173 26 



Services were rendered in 1944-45 as follows: Aero Meters, Ltd., $600; Aero Timber Products, Ltd., $725; 
Allied War Supplies Corporation, $900; Atlas Plant Extension, Ltd., $150; Canadian Wool Board, Ltd., $1,600; 
Citadel Merchandising Company, Ltd., $2,500; Defence Communications, Ltd., $450; Eldorado Mining and 
Refining, $2,650; Federal Aircraft, Ltd., $4,500; Foreign Exchange Control Board, $535.26; Inspection Board 
of the tFnited Kingdom and Canada, $2,050; Melbourne Merchandising, Ltd., $1,775; National Railways 
Munitions, Ltd., $725; Northern Transportation Company, Ltd., $1,375; Park Steamship Company, Ltd., 
$2,400; Polymer Corporation, Ltd., $6,250; Polymer Sales and Service, Ltd., $2,750; Quebec Shipyards, Ltd., 
$3,250; Research Enterprises, Ltd., $5,750; Small Arms, Ltd., $2,500; Sorel Industries, Ltd., $5,038; Turbo 
Research, Ltd., $375; Victory Aircraft, Ltd., $4,250; War Assets Corporation, Ltd., $3,750; War Supplies Ltd., 
$500; Wartime Food Corporation, Ltd., $325; Wartime Housing, Ltd., $5,000; Wartime Metals Corporation, 
$1,500; Wartime Oils, Ltd., $500; Wartime Shipbuilding, Ltd., $2,500. Costs of conducting the audits were 
charged partly to Vote 36, Salaries and Expenses of Office and partly to War and Demobilization Allotment. 

Certified correct. 

WATSON SELLAR, 
Auditor General. 



AUDITOR GENERAL'S OFFICE 



B— 3 



APPROPRIATIONS AND EXPENDITURES 

Comparative Summary 



Page 



No. of 
Vote 



Services 



1945-46 
Appropriations 



1945-46 
Expenditures 



1944-45 
Expenditures 



B-3 Stat. Salary of the Auditor General, Consolidated 

Revenue and Audit Act, c. 27, 1931 15 ,000 00 15 ,000 00 

B-3 36 Salaries and Expenses of Office . . 408 , 155 00 364 , 238 44 

Expenditures: from Appropriations not required 
for 1945-1946 

Total Ordinary 423, 155 00 379,238 44 

B-4 Allotted from the War Expenditure and 
Demobilization Appropriation (Details 
on page B-4) 283,205 00 274,002 58 

Grand Total $706,360 00 $653,241 02 



15,000 GO 
345,561 39 

290 00 

360,851 39 



269,319 26 
$630,170 65 



Salary of the Auditor General, Watson Sellar, Consolidated Revenue and Audit Act, 

c. 27, 1931 S 15,000 00 



Vote 36 Salaries and Expenses of Office 

Estimates 

Salaries 360,790 00 

Cost of Living Bonus and Other Pay-List Items 30,365 00 

Printing and Stationery 6,000 00 

A Travelling Expenses 10,000 00 

Sundries 1,000 00 



Allotments 


Expenditiu«s 


360,790 00 


321,695 03 


30,365 00 


28,204 76 


6,000 00 


3,887 88 


10,000 00 


9,735 56 


1,000 00 


715 21 



$ 408,155 00 $ 408,155 00 $ 364,238 44 



As of March 31, 1946, there were 151 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at date of separation (shown in parenthesis) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown: 



Salary 
rate 

Glass, R. S $ 6,000 00 

Asst. Auditor General 

Adamson, A. 4,620 00* 

Bachand, P. (Nov. 20) 2,880 00 

Balls, H. R 3,600 00* 

Bell, B. G 2,520 00* 

Black, J. F 2,920 00* 

Carrothers, E. A 3,240 00 

Casselman, W. H 4,620 00* 

Cassidy, R. J 3,480 00 

Chapman, S. E 3,240 00 

Clements, M 3,240 00* 

Colson, E. M 2,640 00 

Conley, N. H 3,720 00 

Crowder, E. S 3,720 00* 

Crowley, H. G 3,600 00* 

Douglas, C 4,620 00* 

Elliott, S. R 2,520 00* 

Ferguson, T. B 2,760 00 

Fortune, G. 3,720 00* 

Hamilton, A. G 2,520 00* 

Hamlyn, R. G 4,620 00* 

71033— 5i 



Travelling Salary Travelling 
expenses rate expenses 

Hopkinson, J 6,000 00* 

Howard, W. V 3,720 00* 

$ 639 31t Illsey, T.H.J 3,240 00* 1,032 19 

344 93 Johnstone, J. A 3,240 00 

Kent, L 3.720 00 523 03t 

1,070 11 Ker, G. W 2,760 00 

Kettles, C 2,520 00 

666 55t Kidd, J. A 3,480 00 

Kilgour, A. M 2,880 00 1,325 18t 

King, B. R 4,620 00* 

Long, G. R 3.120 00* 428 02t 

Lumsden, J. G 3,000 00 

637 82t MacLean, N. R 3,600 00* 

McLachlin, R. A 3.240 00 

Millar, B. A 3,720 00* 

Moissan, L. H 2,760 00 334 93t 

517 30 Morrison, G. A. 1 2.760 00* 

Moxley, D. J 2,400 00 

Muirhead, L. T 3,000 00* 

Nash, J. J 3,480 00 

O'Loane, W. R 3,720 00* 

Parkinson, T 3,240 00 



B— 4 



PUBLIC ACCOUNTS: PART II 



Travelling 
expenses 



506 13 



Salary Travelling 
rate expenses 

Patterson, G. W 2,520 00 

Peaker, W. 0. M 3,120 00 

Powers, A. D. J 3,600 00* 

Price, C. M 2,520 00 

Price, F. L 4,620 00* 

Rettie, S 4,620 00* 

Richard, L 3,600 00* 682 69t 

Rider, H. B 2,520 00* 

Rodriguez, E 3,720 00 522 29 

t These items include the sum of $5,630.18 charged to War and Demobilization Allotment. 
A The following employees, whose salaries were under $2,400 on that date, received travelling expenses of 
$300 or over. C. E. Cheney (included under War Expenditure and Demobilization Allotment) ; W. P. 
Reynolds, $477.98; F. Samson, $1,562.77. 



Salary 
rate 

Ross, J. S 3,480 00 

Seddon, F. L 3,240 00 

Selwood, C. E 2,520 00 

Simpson, W 2,520 00 

Smith, D. A 2,760 00 

Sommerville, R. S 3,480 00 

Stevenson, M. 1 4,620 00* 

Stokes, A. B 3,480 00 



834 98 
679 55t 



WAR AND DEMOBILIZATION 
War and Demobilization Allotments and Expenditures 



' Allotments 

1945-46 

CURRENT 

Audit of War Expenditures $ 283,205 00 



Expenditures 
1945^6 



Refunds to 

Previous Years' 

War Expenditures 

in 1945-46 



$ 274,002 58 $ 



Total 

Expenditures 

to date 



67,173 26 $ 958,896 36 



Allotment: Audit of War Expenditures ." 283,205 00 

Expenditures $ 274,002 58 

A distribution of expenditures follows: 

Salaries 171,344 15 

Cost of Living Bonus 14,801 63 

Unemployment Insurance 1,051 09 

A Printing and Stationery and microfilming supplies 46,225 67 

B Travelling Expenses 32,877 76 

Sundries 7,702 28 



$ 274,002 58 



As of March 31, 1946, there were 105 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rate indicated by an asterisk includes war duties supplement. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 



Salary Travelling 
rate expenses 

Beattie, F. J. (Jan. 1) $ 2,400 00 

Brownlie, T. (Feb. 26) 2,500 00 $ 2,329 55 

Campbell, W. F 4,560 00 

Chalu, S. A 2,520 00 1,629 12 

Choquette, F 2.400 00 

Clark, H. S. (July 31) 3,240 00 

Collins. E. C 3,450 00 



Salary Travelling 
rate expvenses 

Collins, J. H. (Feb. 1) 3,900 00 

Cooper, G. A. (Dec. 1) 2,400 00 

Ferguson, I. 2,400 00 

Gilhooly, C. F 2,760 00 

Glass, R. W. (Jan. 25) 2,640 00 

Gollop, R. H 2,400 00 505 14 

Haberer, E. (Sept. 1) 2,400 00 



AUDITOR GENERAL'S OFFICE 



B— 5 



Hardwick, R. H. (Sept. 1) , 

Harris, A '. . , 

Johnston, W. A 

Lindsay, L. D 

Magee, R 

McDonald, A. J 

Peck, W. R. (Aug. 3) 



Salary 
rate 

3,600 00 
2,400 00 
2,400 00 
2,400 00 
2,520 00 
2,580 00* 
3,240 00 



Travelling 

expenses 



925 09 

2,898 84 

927 43 



Salary Travelling 

rate expenses 

Peebles, J. W. (Jan. 3) 2,800 00 1,550 56 

Smart, G. C. (Oct. 21) 2,700 00 

Terry, G. H 2,400 00 

Wass, P. M 2,400 00 2,50192 

Wilson, 0. E. (Jan. 3) 2,700 00 1,152 88 

Wodehouse, M. E. (Oct. 16) 2,500 00 429 80 



A Payments of $41,193.80 were made to the National Film Board for microfilming supplies. 

B The following employees, whose salary rates were imder $2,400 on that date or whose salaries were paid 
from Vote 36 received travelling expenses of $300 or over. Where no amount is shown, travelling expenses 
are included under Vote 36. A. O. Adamson; E. O. Carrothers; C. E. Cheney, $2,051.33 (including $624.81 
charged to Vote 36) ; E. M. Colson; P. H. Cornwall, $322.59; R. L. Hatton, $755.49; L. Kent; A. M. Kilgour; 
G. R. Long; L. H. Moissan; H. Paradis, $2,312.17; J. H. L. Parent, $520.73; F. J. Pougnet, $815.97; 
L. Richard; M. I. Stevenson; R. E. Theriault, $577.82. 

Travelling expenses of employees of the overseas office amounted to $3,184.34. 



1945-46 
PUBLIC ACCOUNTS 



PART II 
BA 



CANADIAN MUTUAL AID BOARD 



Details of 
REVENUES AND EXPENDITURES 



Details of 
OPEN ACCOUNTS 



BA— 2 PUBLIC ACCOUNTS: PART 11 



CANADIAN MUTUAL AID BOARD 



GENERAL SUMMARY 
BY DOMINION BALANCE SHEET ACCOUNTS 

Revenues and Expenditures 

Expenditures — Revenues — 

[8b] Consolidated Deficit Account: [8b] Consolidated Deficit Account: 
War and Demobilization $801,380,053 19 Special Receipts $ 4,143,123 11 



Receipts and Disbursements — Open Accounts 



[ 9] Floating Debt 9 26 

[10] Deposit and Trust Accounts 

(Dr.) 26,378,380 72 



(Dr.)$ 26,378,371 47 



Note. — Where there have been both receipts and disbursements affecting the above accounts, the net amount only 
is shown. For details see page BA-5. 



GENERAL COMMENTS 

Of the total expenditures of $801,380,053.19, an amount of $46,022,754.43 was made under the continuing 
statutory authority of the War Appropriation (United Nations Mutual Aid) Acts 1943 and 1944 while 
expenditures of $34,463,198.76 for Military Relief and $720,894,100 for Mutual Aid were made from aJlotments 
from the War Expenditure and Demobilization Appropriation, 1945. Expenditures made directly by the Board 
consisted of $4,673,790.81 for Mutual Aid supplies and $54,388.88 for administration expenses, the balance being 
expended by the following departments acting as agents of the Board (the amoimts quoted comprise expenditures 
for both Mutual Aid and Military Relief supplies): Agriculture. $48,437,448.78; Fisheries, $5,211,463.96; 
Reconstruction and Supply, $589,919,547.25; Trade and Commerce, $153,083,413.51. However, in addition to the 
foregoing expenditures, the procurement departments disbursed a further sum of $162,813,263.16, which was 
provided by the Government of the United Kingdom for its requirements in addition to the aid granted by 
Canada. The total disbursements were, therefore, $964,193,316.35. 

Mutual aid ceased at midnight, September 1, 1945, and expenditures represent payment for goods actually 
delivered to that date. By P.C. 9546 of December 14, 1943, P.C. 9967 of January 14, 1944, P.C. 9485 of 
February 2, 1945, and P.C. 6489 of October 17, 1945, temporary financing of orders placed with the Department 
of Reconstruction and Supply by the Board was authorized to be provided through the Munitions Production 
Allotment Fund, see page VA-14 of the Department of Reconstruction and Supply section of this report. 

P.C. 767 of March 7, 1946, transferred to the Minister of Trade and Commerce, effective November 1, 1945, 
the powers, duties and functions of the Canadian Mutual Aid Board under Section 4 of the War Appropriation 
(United Nations Mutual Aid) Act, 1943, as amended by section 4 of the War Appropriation (United Nations 
Mutual Aid) Act, 1944, insofar as they relate to commodities, services and equipment required by the United 



CANADIAN MUTUAL AID BOARD BA— 3 

Nations Relief and Rehabilitation Administration. Accordingly, portions of the Board's allotments — ^$38,021,- 
846.03 from War Appropriation (United Nations Mutual Aid) Act, 1944 and $27,829,900 from the War and 
Demobilization Allotment — Mutual Aid — together with equivalent sums representing the 1945-46 expenditures 
therefrom, were transferred to that Department (See Page Y-22). 

Under the terms of the Canada-United Kingdom Financial Agreement (see United Kingdom General 
Settlement Account, under Open Accounts, Department of Finance) , all outstanding claims of both Governments 
arising out of the war effort in respect of supplies and services furnished to each other prior to March 1, 1946, 
were, with certain exceptions, settled by payment of $150,000,000 by the United Kingdom. As far as this Board 
is concerned, the action taken in implementing such terms resulted in the following net debits to its accounts: 

Deposit and Trust Accounts 

United Kingdom Cash Receipts Account 20,298,093 29 Dr. 

Sundry Accounts 413,710 61 Dr. 

Net Debit $ 20,711,803 90* 



♦This amount was credited to the United Kingdom General Settlement Account. 

There are two appendices to this Section commencing at page BA-7. The first contains a classification 
of "Mutual Aid" showing cumulative as well as current fiscal year expenditures; the second, a list of suppliers 
and contractors receiving $10,000 or over. 



REVENUES 

Comparative Summary 



1945-46 1944-45 

Special Receipts — 

A Refunds of Previous Years' War Expenditures 3,715,623 11 

B Sale of Surplus War Assets 427,500 00 



Total $4,143,123 11 

Details 

Special Receipts — 

A Refunds of Previous Years' War Expenditures : 

Dominion Government, Department of National Defence — Army Services, price adjustment 
on a Military Relief contract, $6,666.11; Department of National Revenue, refund of 
duties and taxes on Military Relief contracts, $3,708,957 3,715,623 11 

B Sale of Surplus War Assets : 

In accordance with P.C. 249 of January 23, 1946, sale to McUwraith, McEachern Ltd., 
Melbourne, Australia, of the vessel S.S. Fawkner Park, hitherto operated on behalf of the 
Government of the Commonwealth of Australia under Mutual Aid. Net proceeds: 
selling price, $450,000, less brokerage fee of $22,500 paid to Anglo Canadian Shipping 
Company, Ltd 427,500 00 



Total $4,143,123 11 



Certified correct. 



B. G. McINTYRE, 

Comptroller of the Treasury. 



71033—6 



BA— 4 



PUBLIC ACCOUNTS: PART II 



APPROPRIATIONS AND EXPENDITURES 

WAR AND DEMOBILIZATION 
War and Demobilization Allotments and Expenditures 



See 
Page 



Allotments 
1945-46 



Refunds to 
Previous Years' 
Expenditures War Expenditures 
1945-46 in 1945-46 



CURRENT 



Allotted from the War Expenditure 
and Demobilization Appropria- 
tion, 1945— 

BA-4 Military Relief 34^500,000 00 34,463, 198 76 

BA-4 Mutual Aid 725,894,100 00 720,894,100 00 



3,715,623 11 



Total 

Expenditures 
to date 



80,946,345 83 
720,894 100 00 



760,394,100 00 755,357,298 76 3,715,623 11 801,840,445 83 

War Appropriation (United Nations 
Mutual Aid) Act IQII 

BA-5 *Mutual Aid '. 46,022,754 43 46,022,754 43 427,500 OOf 1,750,372,900 00 

BA-5 Board Administration 6,476 45 78,523 55 

46,029,230 88 46,022,754 43 427,500 00 1,750,451,423 55 

Sub-Total (for Mutual Aid 

only) 771,923,330 88 766,916,854 43 427,500 00 2,471,345,523 55 

Grand Total $806,423,330 88 $801,380,053 19 $ 4,143,123 llf $2,552,291,869 38 



* Expenditures in connection with Canada's contribution to UNRRA of $38,021,846.03 for the current year 
and $11,092,753.97 for previous years are shown under the Department of Trade and Commerce, 
t Classified as Sale of Surplus War Assets. 
X For details see Revenue Section hereof. 



AUotment : 



Military Relief (War Expenditure and Demobilization Appropriation) .... 34,500,000 00 
Expenditures $34,463,198 76 



This allotment was provided to cover expenditures made in connection with Canada's share of the cost of 
relief supplies provided by the Allied military forces in Europe to civilian populations during the period of 
military responsibility. 

Expenditures consisted of purchases of the following: automotive equipment and mechanical transport, 
$4,624,827.31; chemicals and explosives, $41,520.04; cloths, clothing and fabrics, $61,560; machinery, $81,625.72 
binder twine, $949,929.19; paper, $353,101.66; soap, $585,059.68; garden seeds, $330,451.14; wheat, $17,210,142.04 
flour, $6,549,277; dairy products, $1,367,355.40; meat, $610,444.66; fish, $532,850.45; lard, $194,212.56; miscellaneous, 
$970,841.91. 



^Allotment: Mutual Aid (War Expenditure and Demobilization Appropriation) 725,894,100 00 

Expenditures $720,894,100 00 

A distribution of expenditures follows: 
Board Administration 

Salaries 39,813 30 

A Travelling Expenses 6,219 03 

B Telephone and Telegraph 3,790 07 

C Printing and Stationery , 4,536 84 

Miscellaneous ' 29 64 

54M8 88 
D Mutual Aid Supplies 720,839,711 12 

$720,894,100 00 

* The original amount of the allotment was $753,724,000. However, in accordance with the terms of 
P.C. 767 of March 7, 1946, the sum of $27,829,900 together with the equivalent amount representing the 1945-46 
expenditures was transferred to the Department of Trade and Commerce. 



i 



CANADIAN MUTUAL AID BOARD BA— 5 

As of March 31, 1946, there were 12 salaried employees being paid from this account. A list of those 
who were receiving salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in 
parentheses) follows: M. Cain, $2,400 (Oct. 1); K. C. Fraser, $8,500; E. M. Henry, $6,000 (Feb. 1); S. A. 
MacKay-Smith, $6,000 (Sept. 6) ; E. E. Wasson, $6,000 (Aug. 1) ; P. F. Weiss, $3,600. 

A Travelling expenses of $300 or over were paid to: K. C. Fraser, $3,963.66; E. E. Wasson, $857.70. 

B The Bell Telephone Co. of Canada, Ltd., was paid $3^653.38. 

C The Department of Public Printing and Stationery was paid $4,216.34. 

D Details of this expenditure are merged with those given in the classification of "Mutual Aid" in Appendix 1. 
Suppliers and contractors receiving $10,000 or over are included in the list in Appendix 2. 



Allotment: Mutual Aid (United Nations Mutual Aid Act, 1944) 46,022,754 43 

Expenditures $46,022,754 43 



There was carried over from the fiscal year 1944-45 the sum of $84,044,600.46, representing the unexpended 
balance of the sums appropriated for the purchase of mutual aid supplies under authority of the War 
Appropriation (United Nations Mutual Aid) Act, c. 15, 1944. However, there was transferred during the year 
to the Department of Trade and Commerce the sum of $38,021,846.03 for expenditures in connection with the 
United Nations Relief and Rehabilitation Administration (see General Comments). The balance of the 
carry-over, $46,022,754.43, constitutes the above allotment. 

Details of the above expenditures are merged with those given in the classification of "Mutual Aid" in 
Appendix 1. Suppliers and contractors receiving $10,000 or over are included in the list in Appendix 2. 



Allotment: Board Administration (United Nations Mutual Aid Act, 1944) $ 6,476 45 

Expenditures nil 



This allotment represents the carry-over from the fiscal year 1944-45 of the unexpended balance of the 
amount appropriated for this purpose under authority of the War Appropriation (United Nations Mutual Aid) 
Act, c. 15, 1944. 

No expenditures were made from this allotment as the administration expenses of the Board for the 
current fiscal year are included in the expenditures made from the War Expenditure and Demobilization 
Allotment (see above). 



OPEN ACCOUNTS 



[3] Loans and Advances 



Dr. Balance Dr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31, 1946 



(e) To United Kingdom and Other 
Governments — 

A Belgium \ 7,627,150 84 7,627,150 84 

B United States of America 3,470,777 81 3,470,777 81 



$ 11,097,928 65 $ 11,097,928 65 



A P.C. 1346 of February 27, 1945, and P.C 2228 of April 2, 1945, authorized the purchase on behalf of the 
Government of Belgium of supplies urgently required by that Government, the expenditures to be 
temporarily financed out of an account to be established under authority of section 3 of the War 
Appropriation Act, 1944. Disbursements represent advances to procurement departments, while receipts 
cover partial reimbursement by the Government of Belgium and the transfer of the outstanding balance at 
September 30, 1945, to the Department of Trade and Commerce. 

B P.C. 1736 of March 13, 1945, authorized the purchase on behalf of the Government of the United States 
of America of supplies required by that Government for military relief purposes, the expenditures to be 
temporarily financed out of an account to be established under authority of section 3 of the War Appropriation 
Act, 1944. Disbursements represent advances to procurement departments, while receipts cover repayment 
by War Supplies, Ltd., on behalf of the Government of the United States of America. 

71033— 6 J 



BA— 6 PUBLIC ACCOUNTS: PART II 

[9] Floating Debt 



Cr. Balance Cr. Balance 

Apr. 1,1945 Receipts Disbursements Mar. 31,1946 



(rf) Outstanding Cheques and Warrants — 
Outstanding Imprest Account Cheques — 
Canadian Mutual Aid Board $ 9 25 $ 9 25 



At the close of the fiscal year, each imprest account is examined by the official in charge and funds to 
meet cheques which have been outstanding since the close of the previous fiscal j'^ear are withdrawn from the 
imprest bank account and credited hereto. If any of these cheques are subsequently cashed, the imprest bank 
account is then recouped in the usual way and this account adjusted concurrently. 



[10] Deposit and Trust Accounts 

Cr. Balance Cr. Balance 

Apr. 1,1945 Receipts Disbursements Mar. 31,1946 
(c) Miscellaneous — 

A Contractors' Security Deposits— Cash 20,000 00 100 00 20,100 00 

B Government of Belgium— Supplies 506,373 88 7,650,503 14 8,156,877 02 

C National Clothing Collection 1,394,257 39 1,134,907 78 259.349 61 

D United Kingdom — Cash Receipts 

Account 26,111,358 45 175,540,393 81 201,651,750 26 



$ 26,637,730 33 $184,585,254 34 $210,963,635 06 $ 259,349 61 



A Under section 16 of the Public Works Act, contractors are required to furnish security for the satisfactory 
performance of the work. This security may be in the form of cash (accepted cheque) or specified bonds. 
Cash deposits are credited to this account and bear interest at the rate of 2 per cent per annum compounded 
annually. Upon administrative certification, releases are made to contractors. Bonds furnished as security 
are held in the custody of the Minister of Finance but are not recorded in this account. At the close of 
1945-46 bonds so held in respect of this Board amounted to $20,000. 

B This account is credited with advances from the Belgian Government for the purchase of urgently needed 
supplies, and is debited with the value of relative shipments, 

C This account is credited with advances from the United Nations Relief and Rehabilitation Administration 
and from the Canadian United Allied Relief Fund. Disbursements represent costs of conducting the National 
Clothing Collection in Canada. 

D This account is credited with advances from the United Kingdom Government which are disbursed solely 
to supplement Mutual Aid funds at the discretion of the Board. The unexpended baknce in this account 
at the close of the fiscal year ($20,298,093.29) was transferred to the United Kingdom General Settlement 
Account (see General Comments). 



1945-46 
PUBLIC ACCOUNTS 



PART II 
BA 



CANADIAN MUTUAL AID BOARD 



APPENDICES 

1. Classification of ^'Mutual Aid" 

2. List of Payments to suppliers and contractors receiving $10,000 



BA— 8 



PUBLIC ACCOUNTS: PART II 



Appendix 
CLASSIFICATION OF 

MUTUAL AID EXPENDITURES 



Details 



Total 



Recipient 



United Kingdom 



Union of 

Soviet 

Socialist 

Republics 



Australia 



Munitions and Military Supplies, including Ships: 

Aircraft and Parts 

Automotive Equipment and Mechanical Transport 

Tanks and Other Fighting Equipment 

Chemicals and Explosives 

Guns and Small Arms 

Shells and Ammunition 

(i) Merchant Vessels — Construction 

(ii) Merchant Vessels — Repairs and Servicing 

Naval Vessels and Equipment 

Cloths, Clothing and Fabrics 

Radio, Electrical and Telephone Equipment 

Lumber and Heavy Materials 

Machine Tools and Heavy Equipment 

Small Tools, Stores and Miscellaneous 

Aluminum 

Other Base Metals 

Locomotives and Railway Rolling Stock 

Freight 

foodstuffs and Farm Products: 

Bacon 

Canned Pork 

Offals 

Casings 

Beef 

Other Meats 

Lard 

Tallow 

Cheese 

Milk 

Eggs 

Dehydrated Vegetables 

Fresh Apples 

Dried Beans and Canned Corn 

Garden Seeds 

Forage Crop Seeds 

Seed Potatoes 

Canned Salmon 

Canned Herring 

Frozen Fish 

Other Fish and Products 

Wheat 

Flour 

Oats 

Oatmeal 

Rolled Oats 

Miscellaneous 

General Supplies: 

Asbestos 

Paper 

Farm Machinery 

Boots, Clothing and Fabrics 

Fertilizers and Chemicals 

Linseed Oil 

Tires and Tire Cord Fabric 

Blasting Caps 

Ocean Freight 

Miscellaneous 

Air Training Services under B.C.A.T.P 

United Nations Relief and Rehabilitation Admin- 
istration: 
Mutual Aid Board Administration 



$ 

118,882, 

72,264, 

15,018, 

4,347, 

55,643, 

81,725, 

117,535, 

5,861, 

63,299, 

6,503, 

16,548, 

3,466, 

4,432, 

2,297, 

562, 

1,845, 

5,885, 

13,424, 

23,789, 

94, 

207, 

180, 

848, 

7, 

4, 

60, 

11,488, 

1,486, 

6,391, 

451, 

20, 

22, 

661, 

219, 

3,648, 

43, 

1,395, 

589, 

90,102, 

21,344, 

2,070, 

451, 

1,056 

95 

353, 

3,707, 

2,899, 

302, 

518, 

17, 

260, 

156, 

449, 

1,154, 

765, 



cts. 

675 27 
184 48 
853 66 
456 41 
325 85 
547 98 
643 35 

871 53 
446 33 
471 75 
141 21 
633 48 
995 52 
988 56 
181 75 
027 14 
836 57 
604 34 

972 55 
990 44 
085 93 
254 75 

872 15 
429 52 
659 00 
502 06 
743 62 
960 45 
240 34 
025 46 

28 61 
107 58 
310 45 
753 86 

079 25 
316 95 
357 05 
068 50 
034 86 
112 76 
553 50 
590 55 
584 50 
502 90 

,853 13 

080 00 
530 68 
210 71 
101 57 
586 92 
529 74 
244 75 
356 00 
277 00 
975 72 
696 56 



$ 

90,472,381 

67,216,778 

15,954,457 

1,987,285 

40,111,448 

81,063,674 

117,564,643 

749, 102 

35,330,077 

3,673,318 

7,573,333 

1,545,983 

822,704 

1,421,120 

157,212 

70,749 

20,005 

7,934,330 



cts. 

91 

99 

62 

82 

85 

37 

35 

58 

20 

76 

18 Cr. 

01 

25 

70 

04 

90 

92 

55 



cts. 



7,355 04 
934,568 55 Cr. 
2,350,170 71 
1,000 00 Cr, 



4,934,250 24 
5,732,019 72 



23,789,972 55 

94,990 44 

207,085 93 

180,254 75 

848,872 15 

7,429 52 



10,573,787 90 

944,435 54 

3,525,894 58 

258,098 69 

404,969 71 

1,774,667 24 

5,861,798 65 

2,847,194 83 



4,659 00 



11,488,743 62 

1,486,960 45 

6,391,240 34 

451,025 46 

28 61 

20,107 58 

1,420 00 

118,996 80 



20,890 45 
542,757 06 



3,648,316 95 

43,357 05 

1,395,068 50 

118 43 

83,021,618 27 

15,871,800 09 

1,104,001 99 

451,584 50 

538,449 28 

95,853 13 



2,263,683 48 
4,707,880 83 



518.053 62 



1,280,521 44 



3,821 53 



251 42 



54,388 88 



766,916,864 43 



611,060,011 89 



46,340,820 27 



393,521 

688,487 

1,000 

4,546 

36,050 

1,000 

29,000 

16,135 

173, 166 

140,852 

3,758,275 

898,666 

1,416 

34,075 



cts. 

82 

72 

00 

32 Cr. 

14 

00 

00 Cr. 

12 

37 

14 Cr. 

27 

38 

84 Cr. 

63 



17,288 49 Cr. 
'i;7li,"457'62 '"" 



580,753 43 
"m 588 56' 



93,619 66 

3,534,962 28 

739, 175 94 

302,101 57 

504,197 15 



260,244 75 



449,277 00 
352,658 47 
388,886 32 



15,691,196 81 



1. The allocation of Mutual Aid Expenditures to Countries is preliminary and is subject to revision when complete returns 
"have been received on stores declared surplus to War Assets Corporation. 

2. Of the $59,141,829.07 declared surplus, $24,031,407.66 was to War Assets Corporation, $27,307,738.41 to the Royal 
"Canadian Air Force, and $7,802,683 to the Royal Canadian Navy. 

3. Expenditures for 1945-46 are reported by the Department of Trade and Commerce. 



CANADIAN MUTUAL AID BOARD 



BA— 9 



"MUTUAL AID" 

—FISCAL YEAR 1945-46 



Nations (1) 



China 



France 



New Zealand 



India (I) 

West Indies (WI) 

Greece (G) 



General — 
Not Allocated 
to Countries 



Materials 

Declared 

Surplus 



United Nations 

Relief and 
Rehabilitation 
Administration 



cts. 



cts. 



2,579,975 12 
2,670 00 Cr, 



1,462,181 70 



$ cts. 

95,587 74 Cr 
231,411 51 



% cts. 

5,'464J5'(i)'Cr 



16,177,253 86 
315,364 60 



398,143 03 



129,711 48 Cr, 
'463;467'62 ""' 



15,516 70 
315,598 31 
341,319 08 

133,381 17 

485,502 86 

2,954,710 51 

20, 184 48 

22,840 70 

77,286 93 

679,282 91 

16,898 49 

"i32,'667'48' 



60,502 06 



219,079 25 



121,265 32 
3,385 02 



125,274 73 

4,857 30 

36,281 21 



17,529 74 
156,356 00 
151,466 67 



970 50 Cr 



$ cts. 

50,000 00 

21,351 38 

634 59 



29,002 42 

1,372 00 Cr. 
16,294 62 
11,083 71 
51,499 47 

8,526 60 
30,310 71 



4,032 00 
311,071 21 



11,854 78 (G) 



8, 163 00 
4,696,219 45 



134,185 61 
167,711 10 
839,410 59 

14,389 77 



650,599 16 
376,810 24 



3,208 38 
4,811 40 

24,535 63 



$ 

28,062,359 28 
143,107 77 



3,974 69 
4, 189 93 



21,568,197 40 
9,360,000 00 



cts. 



$ 



cts. 



673 76 (I) Cr, 
761,487 56 (WI) 



54,388 88 



18,801,762 75 



7,553,308 62 



7,482,790 93 



686,203 83 



158,930 26 



59,141,829 07 (2) 



(3) 



BA— 10 



PUBLIC ACCOUNTS: PART II 

Appendix 
CLASSIFICATION OF 

MUTUAL AID EXPENDITURES— FISCAL YEARS 



Details 



Total 



Recipient 



United Kingdom 



Union of 

Soviet 

Socialist 

Republics 



Australia 



Munitions and Military Supplies, including Ships: 

Aircraft and Parts 

Automotive Equipment and Mechanical Transport. . 

Tanks and Other Fighting Equipment 

Chemicals and Explosives 

Guns and Small Arms 

Shells and Ammunition 

(i) Merchant Vessels — Construction 

(ii) Merchant Vessels — Repairs and Servicing 

Naval Vessels and Equipment 

Cloths, Clothing and Fabrics 

Radio, Electrical and Telephone Equipment 

Lumber and Heavy Materials 

Machine Tools and Heavy Equipment 

Small Tools, Stores and Miscellaneous 

Aluminum , 

Other Base Metals 

Locomotives and Railway Rolling Stock 

Freight 

Cancellation Charges 

Foodstuffs and Farm Products: 

Bacon 

Canned Pork 

Oflfals 

Casings 

Beef 

Other Meats , 

Lard , 

Tallow 

Cheese , 

Butter , 

Milk 

Eggs 

Dehydrated Vegetables 

Fresh Apples , 

Dried Apple Rings 

Dried Beans and Canned Corn 

Garden Seeds 

Forage Crop Seeds 

Seed Potatoes 

Canned Salmon , 

Canned Herring 

Frozen Fish 

Other Fish and Fish Products 

Wheat 

Flour 

Oats 

Oatmeal 

Rolled Oats 

Miscellaneous 

General Supplies: 

Asbestos 

Paper , 

Farm Machinery , 

Boots, Clothing and Fabrics , 

Fertilizers and Chemicals 

Soap 

Linseed Oil 

Tires, and Tire Cord Fabric 

Blasting Caps 

Ocean Freight 

Miscellaneous 

Air Training Services under B.C.A.T.P 

United Nations Relief and Rehabilitation Admin 
istration: 

Contribution to Central Committee 

Mutual Aid Board Administration 



272,007 

416,210 

102,594 

33,401 

151,841 

271,604 

320,311 

12,287 

93,649 

24,110 

88,339 

12,511 

19,903 

13,515 

16,701 

20,949 

12, 173 

37, 181 

3 

157,501 

6,052 

1,549 

888 

8,376 

286 

2,657 

60 

31,244 

2,994 

1,581 

19.878 

4,947 

1,312 

581 

225 

66 

1,214 

544 

9,553 

3,120 

3,158 

2,781 

172,702 

72,810 

2,070 

751 

1,979 

95 

1,307 

3,779 

6,237 

831 

1,013 

572 

1,674 

260 

1.56 

449 

1,614 

28,577 



cts. 

740 30 
293 93 
315 17 
023 77 
546 45 
862 06 
383 88 
671 41 
989 92 
007 08 
432 48 
947 85 
557 78 
171 79 
396 43 
460 33 
766 38 
681 11 
156 51 

858 22 
571 97 
450 94 
055 07 
729 55 

315 09 
969 44 
502 06 
201 01 
203 16 
960 45 
179 46 
177 79 
686 63 
298 00 
507 43 
569 26 
549 91 
700 00 
124 15 
879 75 
575 27 

316 30 
746 00 
440 28 
590 55 
689 90 
733 74 
853 13 

559 89 
029 76 
177 41 
366 46 
253 14 
201 86 
960 67 
244 75 
356 00 
277 00 
359 30 
239 71 



7,644,500 00 
132,912 43 



2,482,438,277 52 



225,921, 

362,579, 

101,949, 

21,229, 

122,291, 

265,669, 

318,167, 

975, 

65,485, 

16,586, 

53,906, 

3,752, 

4,817, 

7,971, 

157, 

4,506, 

116, 

22,200, 



cts. 

251 32 
875 30 
158 98 
754 45 

343 72 
517 11 
883 88 
019 00 
981 62 
046 00 
815 45 

344 32 
272 09 
504 04 
212 04 
642 58 
216 40 
699 99 



cts. 



18,182,989 38 
74,020 83 

11,845,306 29 
16,254 00 
23,654 00 



10,919,010 22 
5,732,019 72 



19,574, 

3,622, 

14,685, 

1,640, 

16,537, 

15,825, 

12,050, 

5,752, 

3, 



452 97 
542 23 
076 02 
059 68 
457 40 
756 75 
783 42 
549 15 
156 51 



157,501,858 22 
5,052,571 97 
1,549,450 94 

888,055 07 
8,376,729 55 

286,316 09 



2,657,969 44 



31,244, 

2,994, 

1,581, 

19,878, 

4,947, 

1,312, 

581, 

225, 

45, 

671, 



201 01 
203 16 
960 46 
179 46 
177 79 
686 63 
298 00 
507 43 
678 81 
792 85 



20,890 46 
642,757 06 



9,653,124 16 

3,120,879 75 

3,158,575 27 

8,568 70 

149,512,460 59 

44,045,398 76 

1,104,001 99 

751,689 90 

1,167,209 92 

95,853 13 



3,860,483 48 
22,868,285 69 



812,623 82 



3,618,488 14 



3,821 63 



1,657,430 93 



307 91 



3,066 76 



12,475, 

18,093, 

428, 

250, 

442, 

2,143, 

tH7, 

173, 

203, 

3,944, 

5,036, 

li»249, 

1,901, 

6, 

p 580, 



cts. 

067 24 
556 84 
394 25 
885 00 
015 34 
278 40 
500 00 
974 74 
166 37 
444 72 
952 81 
500 95 
477 06 
934 48 
726 99 
560 49 



7,648,688164 



.663,849.75 
966; 588' 56 



973,840 28 
3,534,962 28 
739,175 94 
436,491 46 
963,630 01 



260,244 75 



449,277 00 

655,068 16 

27,974,498 09 



2,063,116,193 86 



167,254,885 70 



91,109,739 60 



Notes: 

1. The allocation of Mutual Aid Expenditures to Countries is preliminary and is subject to revision when complete returns 
have been received on stores declared surplus to War Assets Corporation. 

2. Of the $69,141,829.07 declared surplus, $24,031,407.66 was to War Assets Corporation, $27,307,738.41 to the Royal 
Canadian Air Force, and $7,802,683 to the Royal Canadian Navy. 

3. These expenditures are for fiscal year 1944-45 only. Expenditures for 1945-46 are reported by the Department of Trade 
and Commerce. 



CANADIAN MUTUAL AID BOARD BA— 11 

1 — Concluded 

"MUTUAL Xm''— Concluded 

1943-44, 1944-45 AND 1945-46 COMBINED 



Nations (1) 



China 



France 



New Zealand 



India (I) 

West Indies (WI) 

Greece (G) 



General — 

Not Allocated 

to Countries 



Materials 

Declared 

Surplus 



United Nations 

Relief and 
Rehabilitation 
Administration 



cts. 



5,080,663 55 
142, 106 52 



27,503,985 51 
4,245,308 39 



1,305,549 23 



501,938 31 



962,340 01 



cts. 



2,484,692 49 



25,164 63 
1,583,973 19 
1,655,914 23 

346,665 03 

664,756 03 

7,147,145 30 

75,881 84 

39,040 46 

143,206 01 

1,447,430 40 

36,500 51 

i77;652'39 



60,502 06 



544,700 00 



7,845,247 43 
244,343 10 



125,274 73 
76,356 38 
36,281 21 



17,529 74 
156,356 00 
170,474 30 



$ cts. 

5,499,062 46 
619,621 05 



cts. 



9,001,453 73 (I) 



$ cts. 

50,000 00 

24,334 82 

634 59 



$ 



cts. 



49,913 40 



29,002 42 

14,014 00 
173,371 06 
171,780 18 

58,311 51 
8,526 60 

47,493 48 



6,766 56 
415,215 30 



8, 163 00 
5,659,753 78 



208,444 88 
167,711 10 
839,410 59 



49,623 13 



650,599 16 
602,741 62 



11,854 78(G) 



5,824,800 72 (I) 
5,517,824 58(WI) 



3,208 38 
4,811 40 

24,535 63 



28,062,359 28 
143,107 77 



3,974 69 
4,189 93 



21,568,197 40 
9,360,000 00 



132,912 43 



cts. 



2,110,734 85 
134,588 25 



395,875 00 
572,201 86 

234,854 01 
7,644,500 00 



39,741,891 52 



25,105,087 46 



15,279,525 28 



20,355,933 81 



240,437 25 



59,141,829 07 (2) 11,092,753 97(3) 



BA— 12 PUBLIC ACCOUNTS: PART II 

Appendix 2 

From the total disbursements, the following suppliers and contractors received $10,000 or more. 
Canadian Mutual Aid Board : 

Dominion Government, Department of National Defence — Air Services, $765,696.56; Empire Shipping Co., 
Ltd., $4,851,828.06; A. T. O'Leary & Co., $133,381.17. 

Department of Agriculture: 

Abattoir Co-operative Foderee, $343,952.15; Abattoir de Quebec, $428,800.20; Alberta Meat Company, 
$42,777.09; Alberta Poultry Marketers, Limited, $814,011.36; Alberta Seed Growers' Assoc. Ltd., $13,233.15; 
Associated Shippers, Incorporated, $32,607.25; A. A. Ayer Company, Limited, $809,960.14; Gordon Beardmore 
& Co., Ltd., $100,790.51; Belleville Cheddar Cheese, Limited, $487,882.92; Borden Company, Limited, 
$592,431.11; Brandon Creamery & Supply Co., Ltd., $10,033.25; Brandon Packers, Ltd., $492,678.68; Brett- 
Young, Limited, $14,887.33; British Columbia Egg Producers and Shippers, $94,392.59; Buckerfields, Limited, 
$33,569.28; Bulmans, Limited, Bums & Co., Limited, $11,412,475.91; Canada Beef Company, $34,909.38; 
Canada Egg Products, Limited, $178,005.32; Canada Foods, Ltd., $349,952.17; Canada Packers, Limited, 
$28,075,975.68; Canada Poultry Sales, Ltd., $1,255,140.70; Canada Seed Growers Association, $12,110.45; 
Canadian Canners, Limited, $81,326.51; Canadian Doughnut Company, Ltd., $224,723.54; Canadian National 
Railways, $105,106.77; Canadian Pacific Railway Company, $133,629.82; Capital Cooperative, Limited 
$11,209.65; Carnation Company, Limited, $467,989.87; Central Alberta Dairy Pool, $108,953.27; Coleman 
Packing Co.. Limited, $355,642.43; Commodity Prices Stabilization Corporation, Ltd., $17,975.34; W. S. Cook 
fe Son, $252,194.05; Cooperative Federee de Quebec, $2,947,055.29; William Couse & Sons, $19,793.38; 
Cow & Gate (Canada) Ltd., $54,727.40; Dominion Dressed Meats, $35,779.87; John Duff & Sons, Limited, 
$491,708.55; Eastern Farm Products Co., $506,516.89; Edmonton Produce Company, Limited, $260,771.71; 
J. C. Edwards & Company, $494,418.33; Empire Shipping Company, Limited, $17,362.46; F. W. Fearman 
Co., Limited, $277,943.12; Federal Grain, Limited, $20,705.66; H. Feldman, $36,821.17; Ferdon, Limited, 
$54,640.59; First Co-operative Packers of Ontario, Limited, .$336,710.09; Fort York Packers, Limited, 
$14,534.54; Fowler's Canadian Co., Limited, $667,808.88; Eraser Valley Milk Producers' Ass'n., $270,908.66; 
Gainers, Limited, $1,507,876.29; C. E. Gallagher Co., $11,700; General Milk Products of Canada, Limited, 
$212,237.30; James Goodall, Limited, $18,752.87; G. E. Govier & Company, Limited, $22,873.05; Graham's 
Dried Foods, Limited, $133,268.52; Grand Valley Creamery, $13,084.24; L. H. Gray, $38,960.66; H. C. Greenlaw, 
$10,673; Hatfield Industries, Limited, $18,525; Healtho Egg & Poultry Distributors, $12,387.39; Henderson, 
King & Charland, Limited, $62,901.70; George Hodge & Sons Limited, $394,463.61; Hodgson, Rowson & Co. 
Limited, $1,719,987.83; Hogg & Lytle Limited, $54,071.07; Hood Land Co., Ltd., $84,992.17; Hub City 
Produce, Limited, $14,914.27; C. H. Huctwith Produce Co., Ltd., $331,329.18; Frank Hunnisett, Limited, 
$31,484.87; Ingersoll Cream Cheese Co., Limited, $610,812; Intercontinental Pork Packers, Limited, 
$1,676,140.01; Island Foods, Inc., $176,876.21; J. B. Jackson, Limited, $67,976.90; Kildonian Canning Company, 
Ltd., $59,799.20; Laurel Beef Co., Ltd., $235,692.27; Laurentide Dairy Products, Limited, $95,501.12; Libby, 
McNeill & Libby of Canada Limited, $468,190.98; Stanley Lindsey Seed Mills Limited, $50,082.64; Listowel 
Produce, $10,647.06; Livingston Produce Co., Ltd., $50,356.79; Lovell & Christmas (Canada) Limited, 
$1,069,822.18; Joe Lowe Corporation, $29,182.92; Manitoba Pool Elevators, Limited, $66,236.41; C. A. Mann 
& Company, $248,156.36; McCabe Bros. Grain Co., Limited, $107,201.61; McCain Produce Company, 
Limited, $19,022.25; A. E. McKenzie Co., Ltd., $52,033.80; P. W. McLagan, Limited, $626,316.55; McLean 
Kennedy Limited, $55,989.99; Middlesex Creameries Limited, $78,786.25; Mid West Produce Co., Ltd., 
$88,538.46; Mutrie & Mutrie, $14,200; Nelles & Clarke, Limited, $14,615.25; Nestle 's Milk Products (Canada) 
Limited, $132,618.05; New Brunswick Potato Products, Limited, $86,526.39; Newfield Seed & Nursery Farms, 
$34,722.62; R. A. Nothstein Limited, $227,741.10; Olive & Dorion, Limited, $1,028,651.21; Ontario Seed 
Cleaners & Dealers, Limited, $94,527.36; 0-Pee-Chee Company Limited, $79,392.83; Pacific Meat Company 
Limited, $94,903.79; Parkhill Creamery Limited, $202,467.29; Paulin Chambers Co., Limited, $33,823.61; 
Peace River Co-operative Seed Growers Association, Ltd., $19,207.64; M. Pearl, $54,696.94; P.E.I. Potato 
Growers' Association, $32,558.50; F. W. Pirie, Limited, $148,034.91; Porter & Black, $17,667.48; Porters' 
Limited, $18,544.50; N. L. Rickett, $12,894.34; Rodway Company, Limited, $11,048.55; Rudin and Company, 
Ltd., $79,213.46; St. Louis Primary Products, $47,701.70; James A. Sanderson, $623,483.13; Saskatchewan 
Forage Crop Growers' Co-operative Marketing Association, Limited, $200,371.80; Saskatchewan Poultry 
Pool, Limited, $305,652.78; Saskatoon Produce Co., $54,901.15: J. M. Schneider, Limited, $1,158,941.61; 
Wm. Scott & Company, $88,960.63; Silver's Agencies. Ltd., $14,109.50; Silvorwood Dairies, Limited, 
$285,403.34; Silverwood's Lindsay Cream^rj', Limited, $268,661.29; Slado & Stewart, Limited, $60,826.18; 
Smith Produce Co., $232,489.41; Steele, Briggs Seed Co., Limited, $24,024.40; Swift Canadian Co., Limited, 
$11,041,809.37; Swift Current Produce Co., $337,112.02; Thompson Brothers, $152,341.37; W. G. Thompson, 
$30,905.88; Trenton Cold Storage, $13,938.67; Union Packing Co., Limited, $1,694,665.81; United Farmers 
Co-operative Co., Limited, $356,285.55; Vance Bros. Seeds, $39,699.06; J. R. Watkins Company, $63,455.80; 
Watkins Seeds, Limited, $28,787.89; Wellington Packers, Limited, $226,154.79; Western Packing Company 
of Canada, Limited, $791,169.32; Western Produce Company, $94,801.52; Whyte Packing Company, Limited, 
$752,311.87; W. Wight & Co., Ltd., $391,045.03; Wilsil, Limited, $429,828.43; Winnipeg Cold Storage, $10,472.60; 
Woodland Dairy Limited, $149,353.06; V. Wright, $46,423.40. 



CANADIAN MUTUAL AID BOARD BA— 13 

Department of Fisheries: 

A.B.C. Packing Company, Ltd., $679,837.74; B.C. Packers, Ltd., $1,155,407.37; Booth Fisheries, Ltd., 
$55,716.89; Burns Fisheries, Ltd., $67,298.99; P. J. Cadegan, Ltd., $126,110.80; Canadian Fish and Cold 
Storage Company, Ltd., $171,383.81; Canadian Fishing Company, Ltd., $479,296.32; Cassiar Packing Company, 
Ltd., $259,079.85; Colonial Packers, Ltd., $103,031.80; Edmonds and Walker, Ltd., $112,104.44; J. L. Gaul, 
$19,467.71; General Sea Foods, Ltd., $281,655.60; Gorton-Pew (N.B.), Ltd., $16,327.51; Great West Packing 
Company, Ltd., $165,591.15; Gulf Fish & Trading Company, Ltd., $56,904.68; Wm. Hymans & Sons, Ltd., 
$13,542.13; R. E. Jamieson, Ltd., $44,895.74; Johnson Fishing & Packing Company, Ltd., $64,424; H. Lelievre 
& Company, Ltd., $16,343.95; Leonard Brothers, Ltd., $143,911.42; Lockeport Company, Ltd., $22,474.50; 
A. & R. Loggia Company, Ltd., $35,726.90; Lunenburg Sea Products, $48,220.71; Maritime-National Fish, 
Ltd., $159,019.93; F. Millerd & Company, Ltd., $78,971.56; National Harbours Board (Halifax), $15,656.07; 
Nelson Bros. Fisheries, Ltd., $1,062,618.46; H. B. Nicker?on & Sons, Ltd., $107,999.32; Nootka-Banfield 
Company, Ltd., $27,352.56; North Shore Packing Company. .$57,680.21; J. E. Plante & Company, $50,743.30; 
Prince Rupert Fisherman's Co-operative Association, $52,315.65; Quebec United Fishermen, $275,021.24; 
Queen Charlotte Fisheries, Ltd., $49,211.37; C. A. Rich, $11,580.34; Robin, Jones and Whitman, Ltd., 
$107,836.99; W. Lawrence Sweeney, $119,315.77; J. H. Todd & Sons, Ltd., $93,802.24; United Fishermen's 
Co-operative Association, $19,959.85; United Maritime Fishermen's Association, $17,357.54; Yarmouth Cold 
Storage Company, Ltd., $147,533.37. 

Department of Reconstruction and Supply: Payments include advances and progress payments on Mutual Aid 
contracts financed temporarily from the Munitions Production Allotment fund, see Department of 
Reconstruction and Supply accounts, page VA-14. 

Acadian Bobinet Company, Ltd., $29,534.35; Accessories Manufacturers, Ltd., $472,279.80; Alaska Pine 
Company, Ltd., $61,668.38; Alcor Manufacturing Company (Alcor Co.), $25,878.58; Allanson Armature 
Manufacturing Company, Ltd., $39,752.20; Alma & Jonquicrcs Raihvay Company, $42,073.85; Aluminum 
Company of Canada, Ltd., $2,993,418.44; Amalgamated Electric Corporation, Ltd., $154,617.49; Anaconda 
American Brass, Ltd., $43,618.76; Anglo-Canadian Shipping Company, Ltd., $607,039.19; Armour Clothing 
Mfg., Ltd., $20,131.61; Atlas Diesel Engine Corporation, $38,442.32; Atlas Steels, Limited, $1,711,988.23; 
Automatic Electric (Canada) Limited, $542,928.21; I'Auto-Neige Bombardier, Limited, $20,803.46; Ayers, 
Limited, $60,211.60; Ayerst, McKenna & Harrison, Ltd., $138,650.20. 

Bates & Innes, Limited, .$73,639.05; W. D. Beath & Son, Limited, $701,588.18; Beattie Gold Mines (Quebec) 
Ltd., $34,423.17; Beatty Bros. Limited, $65,083.10; Belding Corticelli, Limited, $219,581.50; Belgo-Canadian 
Mfg. Co., Limited, $100,812; Bepco Canada, Limited, $64,433.65; John Bertram & Sons Co., Ltd., 
$1,579,095.51; S. F. Bowser Company, Limited, $190,053.78; Boyles Bros. Drilling, Co., Ltd., $96,486.07; 
Brantford Coach & Body, Ltd., $793,593.50; British Aeroplane Engines, Ltd., $81,486.87; British Columbia 
Mfg. Co., Ltd., $101,250; British Columbia Sugar Refining Co., Ltd., $11,357.82; British Ropes Canadian 
Factory, Ltd., $89,512.05; Buffwell Engineering and Machine Co., $83,293.44; Burns & Company, Ltd., 
$58,242.40. _ 1 

Canada Cement Company, Ltd., $487,016.87; Canada Foils, Ltd., $60,650.10; Canada Foundries & Forgings, 
Ltd., $74,871.37; Canada Machinery Corporation, Ltd., $264,863.72; Canada Metal Company, Ltd., $23,016.51; 
Canada Packers, Ltd., $37,534.64; Canada Shipping Company, Ltd., $114,743.82; Canada Varnish Company, 
Ltd., $18,344.20; Canada Western Cordage Co., Ltd., $18,121.69; Canada Wire & Cable Company, Ltd., 
$580,623.72; Canadian Australasian Line, Ltd., $928,826.84; Canadian Blower & Forge Company, Ltd., 
$12,516.53; Canadian Bridge Co., Ltd., $42,139.93; Canadian Car & Foundry Co., Ltd., $575,027.39; Canadian 
Fairbanks-Morse Company, Ltd., $335,562.57; Canadian General Electric Co., Ltd., $1,140,584.97; Canadian 
Industries, Ltd., $480,093.01; Canadian Ingersoll-Rand Co., Ltd., $986,278.47; Canadian Kodak Co., Ltd., 
$409,036.22; Canadian Liquid Air Company, Ltd., $10,293.27; Canadian Locomotive Company, Ltd., 
$283,386.34; Canadian Marconi Company, $2,307,712.53; Canadian National Carbon Company, Ltd., $28,635.92; 
Canadian National Railwaj's, $7,666,135; Canadian Pacific Express Company, $9,341.47; Canadian Pacific 
Railway Company, $4,054,783.08; Canadian Porcelain Company, Ltd., $33,349.84; Canadian Power Boat 
Company, Ltd., $78,057.72; Canadian Ramapo Iron Works, Ltd., $77,346.17; Canadian Resins and Chemicals, 
Ltd., $490,000.01; Canadian Rogers Sheet Metal & Roofing, Ltd., $45,318.72; Canadian Top & Body 
Corporation, Ltd., $972,006.48; Canadian Tube & Steel Products, Ltd., $11,116.94; Canadian Westinghouse 
Company, Ltd., $5,488,853.95; Canadian Wool Board, Ltd., $54,682.71; Cansfield Electrical Works, Ltd., 
$57,530.87; Cemco Electrical Manufacturing Co., Ltd., $10,390.52; Central Aircraft Manufacturing Company, 
Ltd., $637,483.94; Central Bridge Company, Ltd., $2,167,790.31; Champion Spark Plug Company of Canada, 
Ltd., $18,527.71; Chrysler Corporation of Canada, Ltd., $24,059,680.91; Clare Shipbuilding Company, Ltd., 
$189,032.68; Cockshutt Plow Company, Ltd., $110,185.16; Coleman Lamp and Stove Company, Ltd., 
$13,838.20; Collins & Aikman of Canada, Ltd., $70,906.66; Colonial Tool Co., Ltd., $35,633.95; Commodity 
Prices Stabilization Corporation, Ltd., $52,660,50; Connaught Laboratories, $245,203.50; Continental Woollen 
Mills, Ltd., $95,068.74; Cook Clothing Company, Ltd., $416,246.40; Copp Woollen Mills, Ltd., $23,446.45; 
Cornell-Dubilier Electric Corporation, $32,899.41; Cosmos Imperial Mills, Ltd., $16,628.77; Coulter Copper 
& Brass Company, Ltd., $12,027.45; H. V. Cowie Company, Ltd., $111,346.56; Coyle Batteries, Ltd., 
$24,050.85; Cranemobile, Limited, $1,651,270.45; A. Cross & Company, Ltd., $171,495.60; Cusson Brothers, 
Ltd., $816,571.21. 

Deeco Products Corporation, $10,631.69; Defence Industries, Ltd. (Cherrier). $38,977,364.90; DeHavilland 
Aircraft of Canada, Ltd., $11,066,641.81; De Laval Company, Ltd., $19,942; Devonshire Clothes, Ltd., 
$52,515.22; Diamond T. Motor Car Company, $12,197.46; Dominion Bridge Company, Ltd., $1,228,097.83; 



BA— 14 PUBLIC ACCOUNTS: PART II 

Dominion Chain Company, Ltd., $54,512.38; Dominion Construction Company, Ltd., $99,143.10; Dominion 
Duplicators, Ltd., $11,433.20; Dominion Electrohome Industries, Ltd., $123,062.89; Dominion Engineering 
Works, Ltd., $1,564,217.29; Dominion Foils (Canada), Ltd., $190,288.20; Dominion Magnesium, Ltd., 
$604,295.86; Dominion Plywoods, Ltd., $121,409.81; Dominion Road Machineiy Co., Ltd., $15,875.19 
Dominion Rubber Company, Ltd., $2,667,558.93; Dominion Steel & Coal Corporation, Ltd., $1,511,710.33 
Dominion Textile Company, Ltd., $67,679.28; Dominion Truck Equipment Company, Ltd., $425,040.30 
Dominion Wire Ropes & Cable Company, Ltd., $43,862.75; Donald Ropes & Wire Cloth Company, $28,932.11 
Dowty Equipment (Canada), Ltd., $21,317.79; Drummondville Cotton Company, Ltd., $106,251.82; Dunlop 
Tire & Rubber Goods Company, Ltd., $236,044.88. 

E. D. H. Company, $10,390.99; Earl Clothing Company, $114,299.01; Eastern Car Company, Ltd., 
$4,565,724.45; Eastern Steel Products, Ltd., $1,221,862.07; Eastern Textile Products, Ltd.. $17,635.51; Eastern 
Woodworkers, $824,332.90; T. Eaton Co., Limited, $16,453.25; Eaton Knitting Company, Limited, $31,944.52; 
E. B. Eddy Company, Ltd., $27,186.24; Elder Dempster Lines, Ltd., $74,583.47; Robert Elder, Ltd., $41,730; 
Eldorado Mining and Refining, Ltd., $21,245; Electric Reduction Company of Canada, Ltd., $133,279.47; 
Electrolier Mfg. Company, Ltd., $208,005.63; Electrolux (Canada) Ltd., $35,666.68; Electronic Devices 
Company, Ltd., $25,000; Electro-Weld Metal Products, Ltd., $48,533.51; J. Elkin Company, Ltd., $63,920.40; 
Empire Shipping Company, Ltd., $538,700.85; Empire Stevedoring Company, Ltd., $59,828.48; Engineering 
Products of Canada, Ltd., $27,335.56; The Essex Terminal Railway Company, $398,958.02; Exide Batteries 
of Canada, Ltd., $296,051.92. 

Fairfield & Sons, Ltd., $152,288.78; Farand & Delorme, $595,464.86; Fashion-Craft Manufacturers, Ltd., 
$144,220.08; Federal Aircraft, Ltd., $154,114.88; Federal Foundries & Steel Company, Ltd.. $183,036.03; 
Federal Wire & Cable Company, Ltd., $293,335.41; Ferranti Electric, Ltd., $30,941.04; Firestone Tire & Rubber 
Co. of Canada, Ltd., $2,104,187.33; Alexander Fleck Limited, $23,032.48; Fleet Aircraft, Ltd.. $12,991.93; Ford 
Motor Company of Canada, Ltd., $45,521,870.17; Four Wlieel Drive Auto Co. (Wisconsin). $636,556.61; Four 
Wheel Drive Auto Co., Ltd. (Kitchener), $59,757.10; Frost & Wood Company, Ltd., $270,118.79; Fruehauf 
Trailer Company of Canada, Ltd., $1,533,225.15; Fyr-Fyter Company of Canada, Ltd., $13,530.82. 

Gardner Equipment Company, Ltd., $1,091,287.75; Gault Brothers, Ltd., $31,872; General Dry Batteries 
of Canada, Ltd., $24,345.66; General Engineering Company (Canada), Ltd., $7,572,556.18; General Motor 
Products of Canada, Ltd., $36,570,672.26; General Plastics, Ltd., $14,083.50; General Steel Wares, Ltd., 
$48,020.57; Glen Textiles Industries, Ltd., $40,295.71; Globelite Batteries, Ltd., $61,822.80; B. F. Goodrich 
Rubber Co. of Canada, Ltd., $642,360.34; The Goodyear Tire & Rubber Co. of Canada, Ltd., $3,445,802.61; 
J. A. Gosselin Company, Ltd., $12,412.46; Gotfredson, Ltd., $448,702.46; Granby Elastic Web of Canada, Ltd., 
$517,777.16; The Great Western Garment Company, Ltd., $26,180.35; A. P. Green Fire Brick Company. Ltd., 
$21,777.69; B. Greening Wire Company, Ltd., $60,682.45; C. J. Grenier & Company, $11,486.48; Grew Boats, 
Ltd., $847,671.84; Grover Mills, Ltd., $13,775.29; Guaranty Silk Dyeing & Finishing Co., Ltd., $440,628.96; 
Guelph Carpet & Worsted Spinning Mills, Ltd., $29,347.32; Gutta Percha & Rubber, Ltd., $691,660.07. 

Hall Machinery of Canada, Ltd., $173,749.88; Hamilton Bridge Company, Ltd., $2,349,316.04; Hamilton 
Cotton Company, Ltd., $137,797.21; Hamilton Harbour Commissioners, $10,935.35; Harley-Davidson Motor 
Company, $97,654.53; Hart Battery Company, Ltd., $374,016.69; Heaps Engineering (1940), Ltd., $300,000; 
John T. Hepburn, Ltd., $538,412.52; Heroux Industries, Ltd., $14,093.35; S. S. Holden, Ltd., $82,308.16; 
Hoover Company, Ltd., $10,386.74; Horn Bros. Woollens Company, Ltd.. $82,008.14; Howard Furnace and 
Foundries, Ltd., $274,428.13; Humber Engineering Company, Ltd., $74,786.28; Huntingdon Woollen Mills, 
Ltd., $137,294.86; Hyde Park Clothes, Ltd., $36,776.73. 

Imperial Oil, Ltd., $14,781.10; Imperial Optical Company, $11,343.75; Industrial School for the Deaf, 
$54,042.75; Industrial Shipping Company, Ltd., $840,236.69; John Inglis Company, Ltd., $4,561,561.79; 
Inspection Board of United Kingdom and Canada, $104,178.09; International Automatic Electric Corporation, 
$17,389.88; International Business Machines Company, Ltd., $18,151.28; International Flare-Signal Company, 
Ltd., $57,013.63; International Malleable Iron Company, Ltd., $13,134.40; International Nickel Company of 
Canada, Ltd., $268,202.88; Irving Shipyards, Ltd., $665,723.55; Isle-Verte Woollen Mill Reg'd., $30,328.54. 

Jackson-Cochrane, Ltd., $17,070; Jones Tent & Awning, Ltd., $30,949.95; James R. Kearney Corporation 
of Canada, Ltd., $47,878.51; Kelly ,Douglas & Company, Ltd., $19,949.95; William Kennedy & Sons, Ltd., 
$48,280.60; Kent-Moore Organization, Inc., $131,982.78; Kingsley Companies, $16,416.53; Kondu Mfg. 
Company, Ltd., $26,101.51. 

Lachance & Tanguay Reg'd., $17,435.39; Lawson Machine Works, $12,622.08; John Leckie, Ltd., $12,002.61; 
Leland Electric, Canada, Ltd., $16,517.76; Lever Brothers, Ltd., $34,281.47; Lincoln Electric Company of 
Canada, Ltd., $58,608.97; Link Manufacturing Company, Ltd., $265,296.67; J. E. Lortie Companv, Ltd., 
$14,479.56. 

Mac-Craft Company, Ltd., $431,999.52; MacDonald Chemicals, Ltd., 217.405.06; H. R. MacMillan Export 
Company, Ltd., $238,282.47; Maitland Development Company, Ltd., $28,428.26; J. C. Malone & Company, 
$31,980.78; Marelco, Ltd., $544,958.80; Maritime Pant Manufacturing Company, Ltd., $88,741.49; Massey- 
Harris Company, Ltd., $323,420.29; Master Craft Uniform Company Reg'd., $547,141.65; L. McBrine Company, 
Ltd., $10,293.49; R. McDougall Company, Ltd., $209,894.90; McKinnon Columbus Chain, Ltd., $42,088.60; 
McKinnon Industries, Ltd., $218,659.75; McLean Kennedy, Ltd., $1,374,593.20; J. W. McMulkin & Son and 
Ashley Colter, $114,028.29; Mercury Mills, Ltd., $83,980.25; Metallic Roofing Company, Ltd., $1,177,438.45; 
Midland Boat Works, $775,926.51; Midland Woollen Mills, Ltd., $66,145.13; John Millen & Son, Ltd., 
$15,718.99; Miller Manufacturing Company, $172,829.53; Mine Safety Appliances Company of Canada, Ltd. 
$38,240.90; Robert Mitchell Company, Ltd., $10,375; Modern Motor Sales, Ltd., $44,195.73; Modern Tool 



CANADIAN MUTUAL AID BOARD BA— 15 

Works, Ltd., $62,724.49; Monarch Battery Manufacturing Companj% Ltd., $139,480; Montreal, Australia, 
New Zealand Line, Ltd., $190,583.94; Montreal Electrotj^pers & Engravers, Ltd., $15,687.14; Montreal 
Locomotive Works, Ltd., $222,655.67; Montreal Shipping Company, Lt<i., $1,280,856.44; Morrow Screw & 
Nut Company, Ltd., $69,031.50; Motor Coach Industries, Ltd., $546,562.44. 

National Electric Refrigerator, Ltd., $40,977.72; National Hat Mfg., Ltd., $14,145.60; National Steel Car 
Corporation, Ltd., $2,561,722.08; Neon Products of Western Canada, Ltd., $409,591.50; Newcastle Ship 
Building Company, Ltd., $388,800; Nicholson & Oates, Ltd., $18,670.83; Charles Niedner's Sons, $43,693.54; 
Noorduyn Aviation, Ltd., $2,271,252.93; Northern Electric Company, Ltd., $1,417,263.42; Nufashoned^ 
Narrow Fabric Company of Canada, Ltd., $163,418.38. 

Ontario Hughes-Owens Company, Ltd., $62,066.68; Otaco, Limited, $41,512.50; Otis-Fensom Elevator 
Company, Ltd., $2,361,081.27; Outboard, Marine & Manufacturing Company of Canada, Ltd., $1,137,226.04. 

Pacific Coast Terminal Company, Ltd., $25,094.10; Pacific Meat Company, Ltd., $47,872.09; Page-Hersey 
Tubes, Ltd., $43,984.60; Park Manor Clothes, $55,921.36; Park Steamship Company, Ltd., $1,210,472.83; 
Parker Fountain Pen Company, Ltd., $490,621.15; Penman's, Ltd., $19,559.98; Pere Marquette Railway 
Company, $27,201.22; C. H. Fetch, S26.355.35; G. D. Peters & Company of Canada, Ltd., $17,193.60; Philco 
Corporation of Canada, Ltd., $1,692,490.02; Pickford & Black, Ltd., $10,091.78; Plessisville Foundry, $40,987.12; 
Thos. Pocklington, Ltd., $16,971.35; Polymer Corporation, Ltd., $2,792,263.74; Port Carling Boat Works, 
Ltd.. $769,440.59; Pratt & Whitney of Canada, $22,289.23; Prest-0-Lite Storage Battery Company, Ltd., 
$121,484.41; Pyrene Manufacturing Company of Canada. Ltd., $40,103.51. 

R.C.A., Victor Company, Ltd., .$2,213,574.86; Radium Luminous, Industries, Ltd., $28,065.84; Geo. W. Reed 
& Company, Ltd., $149,589.26; Regina Industries, Ltd., $2,208,313.54; Reliance Gear Works, Ltd., $30,893.62; 
Remington Rand, Ltd., $22,988; Renfrew Electric and Refrigerator Company, Ltd., $242,890.25; Research 
Enterprises. Ltd., $27,122,070.28; Ritchie, Farber & Company, Ltd., $218,851.20; Roberval & Saguenay Railway 
Company, $28,035.73; A. V. Roe Canada, Ltd., $64,883.74; Rogers Electronic Tubes, Ltd., $126,709.94; Rogers 
Majestic. Ltd., $235,128.18; Roofers Supply Company, Ltd., $11,384.49; Rubenstein Bros., Ltd., $166,133.80; 
Russel Brother.?, Ltd., .$225,381.70; Russell & Stoll Company, Inc., $16,236.07. 

S. & G. Clothing Company, Ltd., $119,050.87; Saguenay Spinning Mills, $29,304.34; Sangamo Company, 
Ltd., $110,955.27; Scarfe & Company, Ltd., $26,201.15; Schindler Company of Canada, Ltd., $216,066.84; 
Scottish Woollen Mills, Ltd., $25,282.94; Seaboard Lumber Sales Company, Ltd., $685,049.37; Seaboard 
Shipping Company, Ltd., $69,409.78; Seaport Crown ■ Fish Company, Ltd., $14,501,72; Seiberling Rubber 
Company of Canada, Ltd., $517,515.57; Shawinigan Chemicals, Ltd., $66,867.78; Shefford Woollens, Ltd., 
$32,542.54; Shelburne Shipbuilders, Ltd., $20,055.01; Sherbrooke Machineries, Ltd., $128,728.39; Sherwin- 
Williams Company of Canada, Ltd., $30,475.27; Shiff & Company, Inc., $14,863.83; Sico Paint, Ltd., $10,917.45; 
T. S. Simms & Company, Ltd., $70,063.57; Singer Manufacturing Company, Ltd., $94,263.55; Small Arms, 
Ltd., $2,066,151.22; Small Electric Motors (Canada) Ltd., $600,826.36; Smith & Rhuland, Ltd., $45,360; 
J. Fyfe Smith Company, Ltd., $37,999.49; Sorel Industries, Ltd., $4,220,492.04; Sovereign Potters, Ltd., 
$10,776.51; Sparling Brothers Machine Company, $10,675.75; Sparton of Canada, Ltd., $85,636.29; Spruce 
Products, Ltd.. $19,225.30; Staley Manufacturing Corporation, $28,192.48; S. Stall & Son, Ltd., $23,483.30; 
Standard Machine & Tool Company, Ltd., $115,985.16; Staroba Industrial Research Company. Ltd., $49,425.21; 
Star Shipyards (Mercer's) Ltd., $851,040; Sterling Clothing Company, Ltd., $127,512.98; G. F. Sterne & Sons, 
Ltd., $20,100; Stone Franklin of Canada, Ltd., $20,542.08; Stowell Screw Company, Ltd., $11,333.82; Strathcona 
Garment Manufacturing Company, $27,132.69; Superior Pant Manufacturing Company, $26,489.38; Swift 
Canadian Company, Ltd., $49,980.16; Switlik Canadian Parachute, Ltd., $260,341.90. 

J. J. Taylor & Sons, Ltd., $768,906.45; Tayside Textiles, Ltd., $36,837.33; Terminal Dock & Warehouse 
Company, Ltd., $19,990.35; Textile Manufacturing Company, Ltd., $73,800.96; Thompson Products, Ltd., 
$280,980.07; Tooke Brothers, Ltd., $10,603.20; Toronto, Hamilton & Buffalo Railway Company, $44,748.28; 
J. L. Trumbull, Ltd., $13,650; J. Spencer Turner Company, Ltd., $35,119.14. 

Union Twist Drill Company, $47,040.63; United Steel Corporation, Ltd., .$34,000. 

Vancouver Radio Laboratories, Ltd., $127,187.39; Vancouver Shipyards, Ltd., $425,520; Vaughan 
Shipbuilding Company, Ltd.. $73,908.22; Viceroy Manufacturing Company, Ltd., $43,379.85; Victory Aircraft, 
Ltd., $28,535,277.34; Victory Tool & Machine Company, Ltd., $28,738.30. 

Wabash Railroad Company (Windsor), .$33,268.02; Wagstaffe, Ltd., $12,641.08; War Assets Corporation, 
$153,866.57; Chas. Warnock & Company, Ltd., $28,759.63; Wartime Shipbuilding, Ltd., $133,734,009.40; 
Watson Jack & Company, Ltd., $23,186.30; Welland Chemical Works, Ltd., $1,297,982.66; West Aeronautical 
Devices, Inc., $124,283.83; West Coast Salvage & Contracting Company, Ltd., $92,499.02; West Coast Woollen 
Mills. Ltd., $14,578.13; Western Auto & Truck Body Works. Ltd., $247,336.16; Western Radio Service 
Company, $18,846.14; Willard Storage Battery Company of Canada. Ltd., $140,093.61; Williams & Wilson, 
Ltd., $96,176.59; William.s-Trow Knitting Company, Ltd., $21,269.53; Wilson & Cousins, Ltd., $28,692.53; 
K. R. WiLson, $97,067.01; Wilson Motor Bodies. Ltd.. .$424,694.74; Gar Wood Industries of Canada, Ltd., 
$280,541.46; Woods Manufacturing Company, Ltd., $214,287.04; Workman Uniform Company, Ltd., $78,238.85; 
Weldon Worth, $18,818.44; Wrights Canadian Ropes, Ltd., $166,660.54. 

York Knitting Mills, Ltd., $35,718.28. 

Department of Trade and Commerce: 

Abitibi Power & Paper Co., $304,479.85; Acer McLernoti Ltd., $119,840 95; Adams & Knickle, $21,710.07; 
Alberta Wheat Pool, $48,712.73; Alliance Paper Mills, Ltd., $99,786.78; Anaconda American Brass, Ltd., 
$37,507.23; Anglo-Canadian Shipping Co., Ltd., $323,758.65; Asbestos Corporation, Ltd., $245,62451; Atlas 
Steels, Lid., $26,430.81. 



BA— 16 PUBLIC ACCOUNTS: PART II 

Bathurst Power & Paper Co, Ltd, $22,146.61; Bell Asbestos Mines, Ltd, $31,887.30; L. T. Blais, Ltd., 
$71,411.24; J. R. Booth, Ltd., $104,103.08; Brantford Cordage Co., Ltd.. $319,409.86; British Columbia Pulp 
& Paper Co., $19,293.87; Brown Bros. Ltd., $11,537.01; Brown Corporation, $369,264.56; A. W. Brown Grain 
Co., Ltd., $12,385,596.89; Bunge Corporation, Ltd., $3,535,858.52; Burns Fisheries, Ltd., $152,137.02. 

Calkins & Burke, Ltd.. $490,834.97; Campbell Flour Mills, Ltd., $614,575.12; Campbell & McNab, $131,384.62; 
Canada Grain Export Co, Ltd., $940,595.51; Canada Packers, Ltd., $76,921.10; Canada Shipping Co., Ltd., 
$113,832.66; Canadian Australasian Line, Ltd., $1,198,135.33; Canadian Industries Ltd, $279,623.99; Canadian 
International Paper Co., $252,305.79; Canadian National Carbon Co., Ltd., $75,515.18; Canadian Transport 
Co., Ltd., $215,028.39; Canadian Wheat Board, $27,888.84; Cargill Grain Co., $7,612,032.04; Catelli Food 
Products, Ltd., $11,999.37; Chemicals, Ltd., $51,693.72; S. J. Cherry & Sons, Ltd., $103,251.40; Cockshutt 
Plow Co., $67,173.77; ConsoHdated Mining and Smelting Co. of Canada, Ltd., $1,892,023.79; Consumers 
Co-operative Mills, Ltd., $316,251.04; Continental Grain Co. (Canada) Ltd., $11,656,892.29; Co-operative 
Wholesale Society, $5,496,629.38; Copeland Flour Mills, $169,112.35; Jas. Cullen & Sons, Ltd., $235,428.10. 

Darling & Brady, $13,690.18; Henry Disston & Sons, Ltd., $10,413.15; Dominion Linseed Oil Co., Ltd., 
$162,401.52; Dominion Steel & Coal Corporation, Ltd., $11,525.83; Dominion Textile Co, Ltd., $165,550.88; 
Drummondville Cotton Co., Ltd., $100,014.04; Dyson's, Ltd., $18,463.91; Earle & Stoddart, Ltd., $705,711.67; 
Economic Bag Co., Ltd., $25,361.65; Elder Dempster Lines, Ltd., $19,488.40; Electric Reduction Co. of 
Canada, Ltd., $18,463.25; Ellison Milling & Elevator Co., Ltd., $638,388.44; Empire Shipping Co., Ltd., 
$123,160.54. 

Firestone Tire & Rubber Co. of Canada, Ltd., $11,644.09; FoUiott Grain Co., Ltd., $3,709,260.26; Ford 
Motor Co. of Canada, Ltd., $1,786,028.47; Fort Garry Flour Mills Co., Ltd., $2,702,627.35; Furness, Withy 
& Co., Ltd., $301,204.93; Garnac Grain Co, Inc., $523,580.48; Gaspesia Sulphite Co., Ltd., $11,104.38; 
Jas. Goldie & Co., $101,798.90; Goodyear Tire & Rubber Co. of Canada, Ltd., $206,543.88; Graham's Dried 
Foods, Ltd., $15,726.36; Granby Elastic Web of Canada, Ltd., $70,056.42; Great Star Flour Mills, Ltd., 
$581,901.85; Gutta Percha & Rubber Co., Ltd., $17,620.06. 

Hall Bryan, Ltd., $513,111.57; Hallet & Carey, Ltd., $679,988.25; Hedley Shaw MilHng Co., $76,160; 
H. J. Heinz Co. of Canada, Ltd., $18,019.16; Hunt Milling Corporation, Ltd., $100,859.50; International 
Harvester Co., Ltd., $548,788.99; International Malleable Iron Co., Ltd., $54,671.90; Johnson's Co., $53,342 
J. Kennedy, $1,510,028.36; Kerr Gilford & Co., Inc., $1,010,239.97; King MiUing Co., Ltd., $99,171.17 
Wm. Knechtel & Son, Ltd., $187,740.52; L'Air Liquide Society, $41,545.73; Lake of the Woods Milling Co. 
Ltd., $3,675,569.04; Lake St. John Power & Paper Co., Ltd., $16,153.58; Lakeside Milling Co., Ltd., $407,429.39 
Leval & Co., Inc., $11,845,978.78; Lever Bros., Ltd., $311,735.65; Libby, McNeill & Libby, Ltd., $25,138.47 
David Lord, $18,564.65. 

Maple Leaf Milling Co., Ltd., $4,634,901.35; March Shipping Agency, Ltd., $121,265.32; Massey Harris Co., 
Ltd., $1,888,935.82; Matthews-Wells Co., Ltd., $49,442.74; McCabe Bros. Grain Co., Ltd., $8,962,394.72; 
McDonald & Robb, $176,339.20; McLarens, Ltd, $12,114.60; McLean, Kennedy, Ltd., $545,634.65; H. R. 
McMillan Export Co., Ltd., $87,560.67; Merck & Co., $18,000; Midland Pacific Terminal, Ltd., $605,303.58; 
Milroy Grain Co., $959,087.71; Montreal, Australia, New Zealand Line, Ltd., $208,578.93; Montreal Shipping 
Co, Ltd., $1,094,087.19; B. H. Muirhead, $25,967.66; Murphy Paint Co., $29,373.30. 

Niagara Brand Spray Co., $51,903.62; Nicholson File Co., $41,418.72; Norris Grain Co., Ltd., $5,474,445.27; 
Northeastern Paper Products, Ltd., $12,042.39; Ogilvie Flour Mills Co., Ltd., $4,410,579; Ontario Paper 
Co., Ltd., $26,316.77; Pacific Coast Terminals Co, Ltd., $12,012.24; Pacific Elevators, Ltd., $46,607.44; 
Pacific Mills, Ltd., $213,201.60; Parrish & Heimbecker, Ltd., $4,562,469.47; Plymouth Cordage Co., $517,189.88; 
Powell River Sales Co., $176,329.80; R. C. Pratt, $1,154,093.16; Price & Pierce, Ltd., $37,045.55; Proctor & 
Gamble Co. of Canada, Ltd., $43,421.70; Provincial Paper, Ltd., $125,771.06. 

Quaker Oats Co. of Canada, Ltd., $3,397,344.73; Quebec North Shore Paper Co., $61,336.48; Quebec 
United Fishermen, $61,235.83; Reliance Grain Co., Ltd., $10,922,470.84; Jas. Richardson & Sons, Ltd., 
$15,424,149.46; Robin Hood Flour Mills, Ltd., $2,634,449.72; Rolland Paper Co., Ltd., $20,196.93; F. W. Rudolph, 
$681,473.53. 

St. Lawrence Flour Mills Co., Ltd., $1,310,573.69; St. Maurice Valley Paper Co., $40,430.08; St. Raymond 
Paper, Ltd., $17,325.60; Saskatchewan Pool Elevators, Ltd., $5,534,735.01; Seaboard Shipping Co., Ltd., 
$364,384.62; Seaforth Milling Co., $610,855.89; Sendel & Sendel, Ltd., $14,050; Shafer-Haggart, Ltd., 
$20,599.54; Shawinigan Chemicals, Ltd., $352,924.86; Sherwin-Williams Co. of Canada, Ltd., $25,152.67; 
A. M. Smith & Co., Ltd., $27,476.77; Howard Smith Paper Mills, Ltd., $135,643.07; W. C. Smith & Co, Ltd, 
$18,621.66; Snider Milling Co., Ltd., $109,435.25; Steel Co. of Canada, Ltd., $33,353.65; K. B. Stoddart & Co., 
$6,816,878.97; Strathroy Flour Mills, $192,133.53. 

Tavistock Milling Co., Ltd., $196,639.90; T. H. Taylor Co., Ltd., $284,152.13; Tidewater Grain Co., 
$1,100,735.47; Toronto Elevators, Ltd., $17,529.74; Torrington Co., Ltd., $62,144.20; J. Spencer Turner Co., 
Ltd., $38,814.85; United Grain Growers Terminals, Ltd., $20,994.14; United Maritime Fishermen, $13,346.73; 
Treasurer of the United States, $480,427.48; Washburn Crosby Co., Ltd., $716,833.95; Western Canada Flour 
Mills Co., Ltd., $4,376,157.78; Western Clock Co., Ltd., $276,281.45; Jas. Wilson & Sons, $67,315.92; Wonderful 
Soap Co., $21,442.90; Workman Bag Co., $11,799.28; Wright Canadian Ropes, Ltd., $96,309.65; Zwicker & Co., 
Ltd., $29,872.66. 



1945-46 
PUBLIC ACCOUNTS 



PART II 
C 



CHIEF ELECTORAL OFFICER 



Details of 
REVENUES AND EXPENDITURES 



Details of 
OPEN ACCOUNTS 



C— 2 PUBLIC ACCOUNTS: PART 11 



CHIEF ELECTORAL OFFICER 



GENERAL SUMMARY 
BY DOMINION BALANCE SHEET ACCOUNTS 

Revenues and Expenditures 

Expenditures — Revenues — 

[8b] Consolidateid Deficit Account : [8b] Consolidated Deficit Account : 
Ordinary $3,091,390 54 Ordinary $ 92,800 00 



REVENUES 

Comparative Summary 

1945-46 1944-45 

Ordinary Revenue — 

Proceeds from Sales 11 50 

A Miscellaneous 92,800 00 200 00 



$ 92,800 00 $ 211 50 

Details 

Ordinary Revenue — 
A Miscellaneous : 

Forfeiture of 462 candidates' election deposits in the General Election, 1945, and 1 in the 
Glengarry By-Election, 1945 92.600 00 

Fine imposed under Elections Act 200 00 



92,800 00 



Certified correct. 

JULES CASTONGUAY, 

Chiej Electoral Officer. 



APPROPRIATIONS AND EXPENDITURES 

Comparative Summary 

See No. of 194546 

Page Vote Services Appropriations 

C-3 Stat. Salary of Chief Electoral Officer, Dominion 

Elections Act, c. 46, 1938 7,999 92 

C-3 Stat. Expenses of Elections, Dominion Elections Act, 

c. 46, 1938 3,033,792 89 

C-13 Stat. Expenses of Elections, Printing and Material, 

Dominion Elections Act, c. 46, 1938 8,683 86 

C-13 37 Salaries and Expenses of Office 47,630 00 

Expenditures: from Appropriations not required 

for 1945-46 82 20 



194546 
Expenditures 


194445 
Expenditures 


7,999 92 


7,999 92 


3,033,792 89 


90,926 32 


8,683 86 
40,913 87 


58,302 95 
21,454 83 



Total Ordinary $3,098,106 67 $3,091,390 54 $ 178,766 22 



CHIEF ELECTORAL OFFICER C— 3 

Salary of Chief Electoral Officer, Jules Castonguay, Dominion Elections Act, c. 46, 1938 . . $ 7,999 92 



Expenses of Elections — Dominion Elections Act, c. 46, 1938 $3,033,792 89 



The Dominion Elections Act, c. 46, 1938, section 60 (3) provides that the fees, costs, allowances and 
expenses to be paid and allowed to returning officers and other persons employed at or with respect to elections, 
in accordance with the tariff approved by the Governor in Council, shall be paid out of any unappropriated 
moneys forming part of the Consolidated Revenue Fund. Section 61 (1) of the same Act provides that the 
Auditor General shall tax and pay all election expense accounts. 

A distribution of expenditures follows : 

A Plebiscite, 1942 54 00 

B Cartier By-election, 1943 4 00 

C Grey-North By-election, 1945 69 00 

D Civilian Voting, General Election, 1945 2,851,586 12 

E War Service Voting, General Election, 1945 251,480 55 

F Glengarry By-election, 1945 2,445 86 

G General accounts 7,250 53 

3,112,890 06 
Less — Paid on account of General Election, 1945, in 1944-45 and included in details of D and E. . 79,097 17 

$3,033,792 89 

ABC Polling station accounts, 

D E The details of these expenditures appear on the following pages. 

F Payments on account of Glengarry By-election, 1945, are classified as follows: printing. $1,091.59; rural 
enumeration, $441.27; polling station accounts, $913. 

G General accounts not applicable to any particular electoral district: postage on .stamped envelopes used in 
elections during 1945, $6,974.88; mikage account of the Assistant Chief Electoral Officer, $161; expenses of 
the ex-officio revising officer of York County, $101.13; purchase of maps, etc., $13.52. 



C— 4 



PUBLIC ACCOUNTS: PART II 



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C— 12 



PUBLIC ACCOUNTS: PART 11 



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CHIEF ELECTORAL OFFICER C— 13 

Expenses of Elections, Printing and Material, Dominion Elections Act, c. 46, 1938 $ 8,683 86 



The Dominion Elections Act, c. 46, 1938, section 60 (7), provides that any expenses incurred by the 
Chief Electoral Officer for printing election material and the purchase of election supplies shall be paid from 
the Consolidated Revenue Fund. All payments were made to the Department of Public Printing and 
Stationeiy. 



Vote 37 Salaries and Expenses of Office 



Salaries 

Cost of Living Bonus and Other Pay-list Items. 

Printing and Stationery 

Travelling Expenses 

Sundries 



Estimates 


Allotments 


Expenditures 


33,280 00 


31,530 00 


28,522 48 


5,800 00 


5,800 00 


3,350 52 


750 00 


750 00 


545 59 


300 00 


1,050 00 


358 78 


7,500 00 


8,500 00 


8,136 50 



$ 47,630 00 $ 47,630 00 $ 40,913 87 



As of March 31, 1946, there were 14 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows: D. Stewart, Assistant Chief 
Electoral Officer, $3,720; N. Castonguay, $2,400; A. Charlebois, $2,400. 
A Includes the purchase of 1 new car at a cost of $1,307.62 



WAR AND DEMOBILIZATION 

War and Demobilization Allotments and Expenditures \ 

Refunds to 
Previous Years' Total 

Allotments Expenditures War Expenditures Expenditures 
1945-46 1945-46 in 1945-46 to date 

Non-Current Allotment % 5,475 00 



Details of this Allotment will be found in Public Accounts of previous years. 



OPEN ACCOUNTS 

[13] Sundry Suspense Accounts 



Cr. Balance Cr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31, 1946 

Candidates' Election Deposits $ 193,200 00 $ 193,200 00 



This account (which is under the jurisdiction of the Auditor General's Office) is used to record receipts 
and disbursements of election deposits. Each candidate for election is required to deposit $200 with the 
Receiver General at the time he announces his candidature. If he is successful or obtains half as many votes 
as the successful candidate, this election deposit is refunded, otherwise it is forfeited to the Crown. Forfeited 
deposits are transferred to Ordinary Revenue — Miscellaneous. 



71033— 7i 



1945-46 
PUBLIC ACCOUNTS 



PART II 
D 



CIVIL SERVICE COMMISSION 



Details of 
REVENUES AND EXPENDITURES 



Details of 
OPEN ACCOUNTS 



D— 2 



PUBLIC ACCOUNTS: PART It 



CIVIL SERVICE COMMISSION 



GENERAL SUMMARY 
BY DOMINION BALANCE SHEET ACCOUNTS 



Revenues and Expenditures 

Expenditures — Revenues — 

[8b] Consolidated Deficit Account: [8b] Consolidated Deficit Account: 

Ordinary 479,632 04 Ordinary nil 

War and Demobilization 639,533 61 Special Receipts 653 30 

$1,119,165 65 $ 653 30 | 

1 

Receipts and Disbursements — Open Accounts ^^^H 

[13] Sundry Suspense Accounts $ 2 GO 

Note. — Where there have been both receipts and disbursements affecting the above account-s, the net amount only 
is shown. For details eee page D — 6. 



REVENUES 

Comparative Summary 

1945-46 1944-45 

Ordinary Revenue — 

Refunds of Expenditure 535 07 

Total Ordinary 535 07 

Special Receipts — 

A Refunds of Previous Years' War Expenditures 653 30 142 87 

Grand Total $ 653 30 $ 677 94 

Details 

Special Receipts — 

A Refunds of Previous Years' War Expenditures: Minimum railway fare 

recovered from employees struck off strength before completing six months' 

continuous service, $648.37 ; sundries, $4.93 $ 653 30 

Certified correct. 

C. H. BLAND, 

Chairman, Civil Service Commission 



CIVIL SERVICE COMMISSION D— 3 

APPROPRIATIONS AND EXPENDITURES 

Comparative Summary 

See No. of 1945-46 1945^6 1944-45 

Page Vote Services Appropriations Expenditures Expenditures 

D-3 Stat. Salaries of Civil Service Commissioners, Civil 

Service Act, c. 22, R.S 18,080 60 18,080 60 18,999 96 

D-3 38 Salaries and Contingencies of the Commission. . 476,770 00 461,10144 441,02142 

STJPERANNtTATION AND RETIREMENT 
BENEFITS 

D-4 Stat. Gratuities to families of deceased employees, 

Civil Service Act, c. 22, R.S 450 00 450 00 420 00 

Total Ordinary 495 ,300 60 479,632 04 460,441 38 

Allotted from the War Expenditure 

and Demobilization Appropriation 

(Details on page D-4) 650,208 00 639,533 61 526,844 79 

Grand Total $1,145,508 60 $1,119,165 65 $ 987,286 17 



Salaries of Civil Service Commissioners, Civil Service Act, c. 22, R.S $ 18,080 60 



Members of the Commission were paid at the following annual salary rates: C. H. Bland, $9,000 (including 
$2,000 from Vote 38); S. G. Nelson, $7,000 (including $1,000 from Vote 38); J. H. Stitt, $7,000 (including 
$1,000 from Vote 38); A. Thivierge, $7,000 (including $1,000 from Vote 38). 

Tlie appointment of S. G. Nelson was authorized by P.C. 6412, October 5, 1945, effective that date. The 
term of J. H. Stitt expired on August 10, 1945. 



Vote 38 Salaries and Contingencies of the Commission 

Estimates Allotments Expenditures 

Salaries 381,300 00 363,300 00 354,360 29 

Cost of Living Bonus and Other Pay-list Items 51,470 00 55,470 00 55,222 54 

A Cost of Holding Examinations 5,000 00 5,000 00 3,014 27 

B Printing and Stationery 10,000 00 15,000 DO 14,728 50 

C Sundries 29,000 00 38,000 00 33,775 84 



$ 476,770 00 $ 476,770 00 $ 461,101 44 



P.C. 1/3962 of May 31, 1945 authorized the payment from this account of additional annual salary of 
$2,000 to the Chairman of the Commission and $1,000 to each of the members in addition to that provided 
under the Civil Service Act, c. 22, R.S. Payments under this authority were as follows: C. H. Bland, 
January 1, 1945 to March 31, 1946, $2,500.05; S. G. Nelson, October 5, 1945 to March 31, 1946, $489.23; 
J. H. Stitt, January 1, 1945 to August 10, 1945, $607.50; A. Thivierge, January 1, 1945 to March 31, 1946, 
$1,249.95. 

.\s of March 31, 1946, there were 234 salaried employees being paid from this account. Tliose receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 

Salary Travelling Salary Travelling 

rate expenses rate expensea 

Ashton, F. G $ 2^640 00* Cole, W. B 2^720 00 

Balmer, M 2,640 00* Daley, S. J 4,260 00* 

Beaudry. G 2,400 00 DeSalaberry, C. M 2,400 00 

Boutin, N. R 4,680 00* $ 1,334 45t Dumont, M. L 2,400 00 

Brown, G. A 3,000 00 Farry, A 2.520 00* 

Carpenter. J. R 2,520 00 Garrett, C. E. C 4,200 OO* 



D— 4 



PUBLIC ACCOUNTS: PART II 



Gauthier, G. E 

Gosselin, R 

Grant, W. M 

Guay, J. M. E 

Guthrie, M. C 

Hawkins, T. H 

Hemsley, S. D. (transferred 
to Department of Ex- 
ternal Affairs, Oct. 1) . . . 

Holmes, C. P. H 

Hughes, W. M 

Jackson, G. T 

Josie, G. H 

Lefebvre, J. A. 

Leger, R. W 

Lochnan, J. C 

McCann, G 

McNaughton, H, R 

Medland, C. R 

Moffit, L. W 

Morgan, R 

Munro, M. A 

Murray, J. A 



Salary 
rate 

3,000 00* 
4,080 00* 
3,000 00* 
2,640 00* 
3,480 00* 
2,520 00 



3,900 00* 
3,120 00* 
3,000 00* 
5,280 00* 
2,400 00 
4,200 00* 
3,720 00* 
2,760 00 
2,820 00* 
4,500 00* 
4,680 00* 
3,720 00* 
4,200 00* 
3,000 00* 
3,660 00* 



Travelling 
expenses 



457 21t 
492 13t 
315 17t 



778 87t 

401 51t 
2,089 60t 

638 46t 
1,162 72t 

628 46 



Xelson, S. G. (appointed 
Com'r Oct. 5) 

O'Keefe, G. P 

O'Leary, E. L. (transferred 
to Department of Veter- 
ans Affairs, Oct. 1) 

Parent, L. A 

Patterson, R. M 

Powers, P. R. (transferred 
to Air Transport Board, 
Aug. 1) 

Putman, C. V 

Reid, J. G 

Saunders, E. E 

Sibley, E. W 

Siddall, J. J. M 

Thompson, N. A. 

(Jan. 12) 

Vinokur, J 

Walker, R. M 

Walters, P. W 

Watters, D. M 



Salary 
rate 

6,000 00* 
3,120 00* 



3,600 00 
3.000 00* 
2,640 00* 



3,240 00* 
4.680 00 
3,240 00* 
4,440 00* 
2,640 00* 
2,760 00 

3.120 00* 
2.520 00* 
3.360 00* 
3,600 00* 
3,660 00* 



Travelling 
expenses 



342 73 



803 45t 



tThese items include an amount of $810.77 charged to Department of National Health and Welfare, Vote 
209 and an amount of $4,044.73 charged to War and Demobilization Allotment. ,*; 

A Fees paid to presiding and assisting examiners at $10 and $5 per day. respectively, amounted to $1,719.44; 
travelling expenses in lieu of fees paid to technical members of examining boards, $573.05; rental of 
examination halls, janitor services, etc., $721.78. 

B Payments were made to the Department of Public Printing and Stationery. OflEicial publications cost 
$277.35; printing, $7,700.85; stationery, $6,750.30. 

C In all, travelling expenses amounted to $16,274.65, and included amounts of $300 or over paid to the 
following employees (details merged with those shown under War and Demobilization Allotment) : E. D. 
Alexander; T. H. Andre; H. N. Arnold; T. E. Bennett; E. Charette; E. N. Grantham; R. J. Groves, H. T. Lee; 
T. M. Powers; R. A. Smith; W. D. Speer; A. D. Thompson. 

Other expenses were: advertising, $12,410.77; telephone and telegraph charges, $3,344.79; and miscellaneous 
expenses, $1,745.63, 



SUPERANNUATION AND RETIREMENT BENEFITS 
Gratuities to families of deceased employees, Civil Service Act, c. 22, R.S 



450 00 



Page 



WAR AND DEMOBILIZATION 

War and Demobilization Allotments and Expenditures 

Refunds to 
Previous Years' Total 

Allotments Expenditures War Expenditures Expenditures 

1945-46 1945-46 in 1945-46 to date 



D-5 Supply of Personnel for War Services. 637,308 00 630,447 37 

D-6 To provide for payment of full one- 
way railway fare to clerks, stenogra- 
phers and typists assigned to posi- 
tions in Ottawa from outside points. 12,900 00 9,086 24 



$ 650,208 00 $ 639,533 61 $ 



4 93 2,415,607 08 



648 37 



42,347 31 



653 30 $ 2,457,954 39 



CIVIL SERVICE COMMISSION 



D— 5 



Allotment : Supply of Personnel for War Services 637,308 00 

Expenditures $ 630,447 37 

A distribution of expenditures follows: 

Salaries 481,047 62 

Cost of Living Bonus and Other Pay-list Items 7g 114 66 

A Cost of Holding Examinations 2,551 54 

B Printing and Stationery . . 1 20,950 21 

C Sundries 47,783 34 



$ 630,447 37 



As of March 31, 1946, there were 483 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 



The travelling expenses of these employees where the amount was 



Abbott. J. K. H ! 

Alexander, E. D 

Andre, T. H 

Arnold. H. X 

Avery, G. H 

Bardell, R. A 

Baril, J. R. A 

Bennett, G. L 

Bennett. T. E. (Nov. 27) . . 

Bruce, C. G 

Camaraire, C. (Jan. 2) 

Charette, E 

Code, R. B 

Coderre, G. A 

CoUacott, J. R 

Creighton, L. F 

Crepeau. M. G. J 

Davidson, B. J. (Feb. 10) 

Desrochers. J 

Faguy, J. P. A 

Fergusson, C. B 

Field. H. H 

Godfrey, R. F 

Grantham. E. N 

Groves, R.J 

Hainault, J. H. R 

Haves, R. D. (Mar. 25) ... 

Hollingshead. H. C 

Laidlaw, C. W 



Salary 
rate 

2,520 00 
3,600 00* 
3,000 00* 
3,600 00* 
2,400 00 
2,400 00* 
3,120 00 
2,400 00* 
2.400 00* 
3,000 00* 
2,400 00 
2,400 00* 
2,400 00 
2,640 00 
2,520 00 
3,360 00 
2,400 00 
2,400 00* 
2,520 00 
2,400 00 
2,520 00 
3,480 00* 
3,000 00 
3,120 00 
2,520 00 
2,400 00 
2,400 00 
2,400 00* 
2,520 00* 



Travelling 
expenses 

$ 1,1.18 85t 

2,170 65t 

723 83t 



1,959 30 
1,259 87t 

941 74t 
516 23 



or over are also shown. 

Salary 
rate 



2,553 14t 
1,402 56t 



990 32t 
743 42t 



Lajoie, H. (Mar. 22) 2,400 00 

Lee, H. T 2,520 00* 

Loynes, G. J. S 2,400 00* 

MacCraken, H. A. B 2,520 00 

MacLean, M. M 2,400 00 

McGillivray, G. B 2,520 00 

McGivern, D. L 2,520 00 

Meredith, J. R. (Sept. 5) . . 2,400 00* 

Orr, H. V 3,000 00* 

Patterson, C. R 2,760 00 

Perry, W. E 3.000 00* 

Peterson, B. H 2,520 00 

Poirier, J. O. C. H 3,120 00* 

Powers, T. M 3,000 00* 

Preston, K. J 2,400 00 

Ritchie, J. D. (Jan. 1) .... 2,400 00 

Scobie, K. R. J 3,000 00* 

Skelly, T. D 2,400 00 

Smallwood, L. A 3,000 00 

Smith, R. A 2,400 00* 

Speer, W. D 2,400 00* 

Spencer, E. E 4,120 00* 

Swan, A. M 2,520 00 

Thomas, E. K 2,400 00* 

Thompson, A. D 3,000 00 

Turnbull, D. R 2,520 00 

Wilson, D.J 5,000 00 

Wright, H. H 3,000 00 

Wright, J. H 2,760 00 



Travelling 
expenses 

427 80t 
543 76t 



1,128 15 
503 75t 



322 20t 
724 90t 



441 95t 
792 20t 



353 86 
1,428 69t 



tThese items include an amount of $9,813.55 charged to Vote 38. 

A Fees paid to presiding and assisting examiners at $10 and $5 per day, respectively, amounted to $955.41; 
fees paid to technical members of examining boards, etc., $618.50; fees for marking papers, $687.45; rental 
of examination halls, janitor services, etc., $290.18. 

B Payments were made to the Department of Public Printing and Stationery. Official publications cost $13.05, 
printing, $9,066.46 and stationery, $11,870.70. 

C In all travelling expenses amounted to $21,347.19, and included $617.44 paid to Mrs. J. W. Smith and 
amount?* of $300 or over paid to the following employees (details merged with those shown under Vote 38) ; 
J. M. E. Guay; M. C. Guthrie; S. D. Hemsley; J. A. O. Lefebvre; H. R. McNaughton; L. W. Moffit. 

Other expenses were: advertising, $10,088.26; Credit Bureau reports (on new appointees), $1,823.73; 
postage, $8,023.60; telegraph and telephone charges, $5,699.24; transportation of supplies, $198.10; and 
miscellaneous expenses, $603.22. 

71033—8 



D— 6 PUBLIC ACCOUNTS: PART II 

Mlotment: To provide for payment of full one-way railway fare to clerks, stenographers 
and typists assigned to positions in Ottawa, from outside points, P.C. 9/5547 

of July 19, 1944 

Expenditures i 



12,900 00 f 
9,086 24 I 



OPEN ACCOUNTS 

[13] Sundry Suspense Accounts 



Cr. Balance 
Apr. 1,1945 



Receipts 



Disbursements 



Cr. Balance 
Mar. 31. 1946 



Unclaimed Cheques Suspense • 
Commission 



Civil Service 



2 00 



2 00 



All cheques except those drawn against Open Accounts, which remain undelivered after six months 
subsequent to the date of issue, are credited to this account pending claims therefor. 



1945-46 
PUBLIC ACCOUNTS 



PART II 
£ 



DEPARTMENT OF EXTERNAL AFFAIRS 



Details of 
REVENUES AND EXPENDITURES 



Details of 
OPEN ACCOUNTS 



71033— 8 J 



I 



E— 2 PUBLIC ACCOUNTS: PART U 



DEPARTMENT OF EXTERNAL AFFAIRS 



GENERAL SUMMARY 
BY DOMINION BALANCE SHEET ACCOUNTS 



Revenues and Expenditures 

Expenditures — Revenues — 

[8b] Consolidated Deficit Account: [8b] Consolidated Deficit Account: 

Ordinary 4,521,653 85 Ordinary 213,496 65 

War and Demobilization 383,049 96 Special Receipts 425 59 



$4,904,703 81 $ 213,922 24 



Receipts and Disbursements — Open Accounts 

[3] Loans and Advances — 669 37 [10] Deposit and Trust Accounts 1,259 29 

[ 13 ] Sundry Suspense Accounts (Dr.) 3,576 67 



$ 569 67 (Dr.)$ 2,317 38 



Note. — ^Where there have been both receipts and disbursements affecting the above accounts, the net amount only 
is shown. For details see page E-16. 



REVENUES 

Comparative Summary 

1945-46 1944r45 

Ordinary Revenue — 

A Privileges, Licences and Permits 160,960 93 

B Proceeds from Sales 738 81 

C Services and Service Fees 780 80 

D Refunds of Expenditure 49,527 78 

E Miscellaneous 1,488 33 

Total Ordinary 213,496 65 

Special Receipts — 

F Refunds of Previous Years' War Expenditures 425 59 

Grand Total $ 213,922 24 



81,319 76 
4,766 08 

384 55 
6,450 03 

290 48 


93,210 90 
602 70 


$ 93,813 60 



i 



DEPARTMENT OF EXTERNAL AFFAIRS E— 3 

Details 

Ordinary Revenue — 

A Privileges, Licences and Permits: 

Passport Fees : Ottawa, $145,234.51 ; sundry, $12,461.31 157,695 82 

Visa fees 2,994 11 

Rent for apartment over the High Commissioner's Office, St. John's, Nfld 271 00 

160,960 93 

B Proceeds from Sales 738 81 

C Services and Service Fees : Consul and service fees 780 80 

D Refunds of Previous Years' Expenditures: Offices abroad, $48,683.53; sundry, 

$844.25 49,527 78 

E Miscellaneous 1,488 33 

Total Ordinary 213,496 65 

Special Receipts — 

F Refunds of Previous Years' War Expenditures 425 59 

Grand Total $ 213,922 24 

Certified correct, 

H. H. WRONG, 

Acting Under-Secretary of State for External Affairs. 



APPROPRIATIONS AND EXPENDITURES 

Comparative Summary 

See No. of 1945-46 1945-46 1944H15 

Page Vote Services Appropriations Expenditures Expenditures 

E-4 391 Departmental Administration 622,085 00 606,241 33 408,036 83 

447f 

E-5 40\ Passport Office— Administration 39,928 00 33,668 39 19 731 73 

652f 

E-6 411 *Representation Abroad, etc 2,010, 100 00 1,691,017 24 1, 129,261 50 

448/ 
E-10 42^ To provide for hospitality in connection with 

653/ visitors from abroad 22,500 00 21,668 28 9,262 48 

E-10 43 Grant to the League of Nations Society in 

Canada 3,000 00 3,000 00 3,0C0 00 

E-10 44 Grant to the International Red Cross Com- 
mittee 40,000 00 40,000 00 40,000 00 

E-10 45 Amount required to meet loss on exchange 64,000 00 28,682 66 30,736 56 

E-11 449 Canada — United States Permanent Joint Board 

on Defence 2,500 00 837 04 

E-1 1 654 To provide for expenses of the Canadian delega- 
tion to Bermuda for discussions with delegates 
from the United Kingdom and Newfoundland 
on Civil Aviation 1 , 500 00 1 ,499 98 

Canada's contributions to maintenance 
OF external organizations 

E-U 46 Expenses of League of Nations for 1945, in- 

cluding Secretariat, International Labour 
Organization and Permanent Court of Inter- 

i',, ... national Justice 319,005 00 317,84133 214,600 00 

i'>-H 47 Portion of expenditure of the Imperial Economic 

p,, ^Committee 1,575 00 1,569 33 1,573 44 

tj-ll 48 Portion of expenses of International Wheat 

17,, Council 4,000 00 2,762 50 3,44100 

tr-l 1 491 Expenses of the Inter-governmental Committee 

455/ on Refugees 12,100 00 11,382 35 

E-11 656 Contribution towards the operational expenses 
of the Inter-governmental Committee on 
Refugees for the year 1945 215,000 00 214,770 35 



E-4 PUBLIC ACCOUNTS: PART II 

See No. of 1945-46 1945-46 1944-45 

Page Vote Services Appropriations Expenditures Expenditures 

Provisional International Civil Aviation Organ- 
ization — 

E-11 450 Administration Expenses 15,000 00 12,274 56 

E-12 451 Expenses of Preparatory meeting at Montreal. 20,000 00 18,146 66 

E-12 452 Government's contribution for period ending 

June 30, 1946 59,580 00 59,580 00 

Food and Agricultural Organization of the 
United Nations — 

E-12 453 Expenses of Canadian Delegation 15,000 00 6,499 41 

EJ-12 454 Canadian Contribution for period ending 

June 30, 1946 126,500 00 117,682 50 

El-12 456 Portion of expenses of the International Com- 
mission for Air Navigation 2, 100 00 2,002 50 

E-12 655 International Commission on Air Navigation for 

the years 1941 to 1945, inclusive 8,300 00 

E-12 657 *Contribution to the United Nations Organiza- 
tion Working Capital Fund, etc 1 , 205 , 002 50 1 , 205 , 002 50 

PENSIONS AND OTHER BENEFITS 

E-12 Stat. Annuity to the Honourable Philippe Roy, 

Appropriation Act, No. 4, c. 54, 1938 4,999 92 4,999 92 4,999 92 

INTERNATIONAL JOINT COMMISSION 

E-13 Stat. Salaries and expenses of the Commission (1-2) 

Geo. V, c. 28) 31,36139 31,36139 33,962 52 

E-13 50 To provide for preliminary studies and surveys 

of the Columbia River Watershed 130,000 00 89, 163 63 10,509 25 

Expenditures: from Appropriations not required 
for 1945-46 1 ,045 29 



Total Ordinary 4,975,136 81 4-521,653 85 1,910,150 52 

Allotted from the War Expenditure and 

Demobilization Appropriation (Details 

on page E-13) 458,228 00 383,049 96 295,798 19 

Grand Total $ 5,433,364 81 $ 4,904,703 81 $ 2,205,948 71 

*Complete title is shown in following details. 



Vote 39 (and Vote 447, Supplementary Estimates) Departmental Administration 

Estimates Allotments Expenditures 

Salaries '. 449,075 GO 393,075 00 384,473 28 

Cost of Living Bonus and Other Pay-list Items 45,415 00 36,915 00 31,795 27 

A Printing and Stationery 32,500 00 26,000 00 25,328 02 

B Sundries 95,095 00 166,095 00 164,644 7ft 



$ 622,085 00 $ 622,085 00 $ 606,241 33 



As of March 31, 1946, there were 231 salaried employees being paid from this account. Those receivingj 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are Iiste(l|' 
below. Salary rates indicated by asterisks include war duties supplements. 
The travelling expenses of these emploj'ees where the amount was $300 or over are also shown. \ 

Salary Travelling Salary Travelling 

rate expenses rate expense s 

Robertson, N. A., Under- Bearman, G. M 2^ 00* 

Secretary of State for Ex- Beaudry, L 7,440 00 

ternal Affairs $10,000 00 $ 1,508 01 1 Bilodeau, L 2,520 00 

Wrong, H. H., Associate Boyce, J. F 3,720 00 

Under-Secretary of State Cannon, A. E. L 2,400 00 

for External Affairs 10,000 00 933 36t Carter, H. H 2,520 00 

Audette, L. C 4,500 00 Chapdelaine, J. A 3,900 00 



DEPARTMENT OF EXTERNAL AFFAIRS 



E— 5 



Salary Travelling 

rate expenses 

Cote, E. A 3,300 00 970 09t 

Cox, G. E 2,400 00 

Crean, G. G 3,300 00 836 15 

Cullen, W. H 2,640 00 

Davis. H. F 3,300 00 

Delisle, J. L 2,520 00 409 06 

Fallis, F. B 2,400 00 

Gibson, J. A 3,540 00 

Secretarial allowance paid 

from Vote 238 600 00 

Glazebrook, G. P 5,000 00 1,165 50 

Hall, A. L 2,880 00* 1,727 38t 

Hemsley, S. D 4,200 00* 

Hilborn, G. W 3,300 00 

Hopkins, E. R 4,500 00 

Ignatieff, G 3,420 00 

Irwin. J. A 2,400 00 

Kidd, G. P 2,400 00 

MacDonnell, R. M 5,400 00 423 75t 

MacKay, R. A 6,300 00 

Malania, L 3,000 00* 813 73t 

Martin, W. R 2,400 00 

Matthews, W. D 5,000 00 1,167 94 

(leave without pay from 

March 1) 



Salary Travelling 

rate expenses 

Maybee, J. R 2,400 00 

McCordick, J. A 3,300 00 1,033 37t 

McDermott, T. W. L 6,000 00 986 03 

McKenzie, M 2,400 00 

Measures, W. H 4,680 00 

Monette, A 6,000 00 429 47 

Moran, H. 4,500 00 

Phillips, R. A. J 2,400 00 

Pierce, S. D 6,000 00 

Read, J. E 8,000 00 779 63t 

Renaud, P. E 5,640 00 508 63t 

Riddell, R. G 3,600 00 

Ritchie, C. S. A 5,400 00 1,341 68t 

Robinson, H. B 2,400 00 

Sicotte, G 3,300 00 

Soward, F. H 6,000 00 2,286 71 

Starnes, J. K 3,300 00 

Stephens, L. A. D 2,520 00 

Wainman-Wood, T. B. B. . . 2,400 00 • 

Warren, J. H 2,400 00 

Weld, J. M 2,400 00 

Wershof, W. H 3,900 00 326 65t 



t These items include travelling expenses charged as follows:— to Vote 449: $363.07; and to War 
and Demobilization Allotments: Departmental Administration, S512.71 ; San Francisco Conference, $2,370.02; 
Return of Canadian civilians interned in the Far East, $1,033.37; Canadian Representatives at meetings of 
the United Nations Organization, $4,589.13. 

Payments were made to the Department of Public Printing and Stationery. 

B Includes expenditures for newspapers and publications, $3,071.13; postage, $8,842.92; telegrams, cables and 
telephones, $92,267.83; taxis, cartage, express and freight, $1,261.50; rental and other chaises on teletype 
machines and Canadian Press News Service, $10,291.45. 

The travelling expenses of L. B. Pearson, A. Rive and travelling and removal expenses of Mrs. E. H. 
Kelly are included under Vote 41, and those of Rt. Hon. W. L. Mackenzie King, E. Handy and J. S. Nicol 
under Prime Minister's Office, Vote 238. 



Tote 40 (and Vote 652, Farther Supplementary Estimates) Passport Office — Administration 

Estimates Allotments Expenditures 

lalaries 17,175 00 17,375 00 17,325 00 

3ost of Living Bonus and Other Pay-list Items 2,028 00 2,028 00 1,953 90 

>rinting and Stationery 20,000 00 19,800 00 14,218 69 

mdries 725 00 725 00 170 80 



$ 39,928 00 $ 39,928 00 $ 33,668 39 



As of March 31, 1946, there were 11 salaried employees being paid from this account. A list of those who 
rere receiving salaries at annual rates of $2,400 or over on that date follows: J. J. Connolly, $3,000; A. L 
3ooper, $2,400, 



E— 6 



PUBLIC ACCOUNTS: PART II 



Vote 41 (and Vote 448, Supplementary Estimates) Representation Abroad including salaries of High 
Commissioners, Ambassadors, Ministers Plenipotentiary, Consuls, Secretaries and Staff, notwithstanding 
anything to the contrary in the Civil Service Act or any of its amendments 

Estimates Allotments Expenditures 
Commonwealth — 

A United Kingdom 218,775 00 241,775 00 240,008 95 

B Australia 48,395 00 48,395 00 44,665 82 

C New Zealand 33,640 00 33,640 00 28,747 80 

D South Africa 39,950 00 39,950 00 36,960 19 

E Ireland 36,008 00 40,208 00 39,602 40 

F Newfoundland 38,270 00 38,270 00 28.869 65 



415,038 00 



442,238 00 



418.854 81 



G 

H 

I 

J 

K 

L 

M 

N 

O 

P 

Q 
R 

S 
T 



U 



Foreign Countries — 

United States— Washington 164,205 00 

Brazil 69,200 00 

Russia 93,555 00 

China 122,720 00 

Mexico 81,035 00 

Peru 61,750 00 

Chile 60,310 00 

France (formerly Algiers) 109,765 00 

Belgium 70,640 00 

The Argentine 54,927 00 

Allied Governments 52,970 00 

United States— New York 53,485 00 

Greenland 11,565 00 

New Offices 411,935 00 

Miscellaneous — 

Adjustments in allowance scales required to meet rising costs 

abroad 62,000 00 

To build or purchase premises for oflfices or residences for 
missions abroad and to provide and equip premises so 

obtained 100,000 00 

Travel 15,000 00 



1,595,062 00 



164,205 00 
73.700 00 
94,055 00 

122,720 00 
89,435 00 
61,750 00 
60,310 00 

167,265 00 
87,640 00 
60.727 00 
52,970 00 
53.485 00 
11.565 00 

315.035 00 



38,000 00 



100,000 00 
15,000 00 



149,550 91 
73,165 25 
93.762 26 

102,790 74 
88,450 13 
59.838 08 
46.736 99 

166.575 02 
86,370 65 
59,912 70 
12,575 90 
51,412 52 
10,183 03 

202,577 70 



68.260 55 



1,567,862 00 1,272,162 43 



$2,010,100 00 $2,010,100 00 $1,691,017 24 



Employees listed in the following comments are those who were receiving salaries at annual rates of 
$2,400 or over on March 31, 1946, or at dates of separation. Dates of separation and annual rates of living 
and other allowances are shown in parentheses. Salary rates indicated by asterisks include war duties 
supplements. 

Where local employees received bonus at rates prevailing in the countries in which they are situated, 
reference is made thereto under the pertinent account below. 

Items of travelling expenses marked with a dagger include amounts charged to other appropriations 
as follows: Vote 39, $4,962.88; War and Demobilization Allotments, $5,223.55; Department of Labour, 
Vote 107, $1,242.05. 

A United Kingdom — As of March 31, 1946, there were 76 salaried employees being paid from this account 
including: Rt. Hon. Vincent Massey, High Commissioner for Canada in the United Kingdom, $12,000 ($28,000); 
A. B. M. Bell, $2,760 (Mar. 26); P. M. Dearie, $3,000; R. A. D. Ford, $3,420 ($2,300); G. R. Gotts, $2,400; 
D. B. Hicks, $2,520 ($2,730); J. W. Holmes, $3,300 ($2,300); H. W. Kember, $2,640*; D. V. Lepan, $3,300 
($2,300); G. L. McLennan, $3,120; P. T. Molson, $2,400; H. R. Patrick, $3,000; E. Reid, $5,400. paid from 
Vote 39 (Mar. 1) ($3,950 to Feb. 5); A. Rive, $5,640 ($4,700); S. M. Scott, $4,500 ($2,920) ; A. J. Spire, $2,760*; 
A- Towler, $2,640*. A distribution of expenditure follows: salaries (including cost of living bonus paid to 
local employees on the same basis as that paid by the Government of the United Kingdom), $126,857.96; 
allowances, $44,315.96; travelling and removal expenses, $6,997.02, of which $2,500.44 was paid to Rt. Hon. 
Vincent Massey, $331.48 to M. E. J. Harding, $579.12 to F. Hudd, $383.62 to P. T. Molson, and $4,940.46t to 
A. Rive; postage, $2,281.91; printing and stationery, $4,272.28; newspaper subscriptions and publications, 
$1,315.27; telegrams, cables and telephones, $38,853.36; sundries, $5,010.79. Recoverable expenditures made 
for other departments and outstanding at the close of the fiscal year amounted to $10,104.40. 



DEPARTMENT OF EXTERNAL AFFAIRS E— 7 

B Australia — As of March 31, 1946, there were 10 salaried employees being paid from this account including: 
Hon. Thomas C. Davis, High Commissioner for Canada in Australia, $7,500 ($6,500 and car allowance, $2,000) ; 
A. Rau, $2,400. A distribution of expenditures follows: salaries, $17,776.20; allowances, $10,273.88; travelling 
and removal expenses, $4,594.63, of which $765.49t was paid to Hon. Thomas C. Davis, $743.90 to A. M. 
Hyndman including $291 for which no accounting had been received to the close of the fiscal year, and 
$l,466.02t to G. A. Rau; postage, $1,218.96; printing and stationery, $517.13; office furnishings, $633.50, rent, 
fuel and light, $1,732.78; newspaper subscriptions and publications, $279.88; telegrams, cables and telephones, 
$5,634.27; sundries, $2,004.59. 

C New Zealand — As of March 31, 1946, there were 5 salaried employees being paid from this account 
including: W. A. Riddell, High Commissioner for Canada in New Zealand, $7,440 ($5,500 and car allowance 
$2,000); J. R. M. Walker, $3,420 ($2,200). A distribution of expenditures follows: salaries, $14,823.46; 
allowances, $9,093.10; travelling and removal expenses, $680.92, of which $455.34 was paid to G. Riddell; 
office furnishings, $236.15; printing and stationery, $311.69; rent of office, $1,440.83; fuel, light and cleaning, 
$482.80; telegrams, cables and telephones, $919.71; newspaper subscriptions and publications, $153.23; sundries, 
$605.91. 

D South Africa — As of March 31, 1946, there were 5 salaried employees being paid from this account including: 
J. C. Macgillivray, Canadian Government Trade Commissioner, Cape Town, who is Acting High Commissioner 
for Canada in Pretoria and was paid, under authority of P.C. 18/326 of February 1, 1946, a special allowance 
of $500 per month for the period October 1, 1945, to March 31, 1946; A. J. Pick, $3,300. A distribution of 
expenditures follows: salaries (including cost of living bonus paid to local employees on the same basis as 
that paid by the Government of the Union of South Africa), $11,141.70; allowances, $9,374.99; travelling and 
removal expenses, $5,513.30, of which $3,530.64 was paid to C. J. Burchell, and $676.30 to J. C. Macgillivray; 
newspaper subscriptions and publications, $336.77; rent of offices, $2,186.10; office furnishings, $992.99; 
postage, $493.23; printing and stationery, $667.37; freight and express, $343.49; telegrams and telephones, 
$1,002.35; sundries, $1,550.97. Recoverable expenditures made for other departments and outstanding at the 
close of the fiscal year amounted to $3,356.93. 

E Ireland — As of March 31, 1946, there were 7 salaried employees being paid from this account including: 
M. M. Mahoney, High Commissioner for Canada in Ireland, $6,960 ($6,000 and car allowance, $2,000); 
E. J. Garland, $3,780 ($3,200 and special representation allowance, $200). A distribution of expenditures 
follows: salaries (including cost of living bonus paid to local employees on the same basis as that paid by 
the Government of the United Kingdom), $15,642.03; allowances, $11,772.04; travelling and removal expenses, 
$4,671.25, of which $3,776.68 was paid to M. M. Mahoney, $1,991. 67t to Mrs. E. H. Kelly (widow of former 
High Commissioner for Canada to Ireland) and $664.25 to E. O'Malley; postage, $114.85; printing and 
stationery, $353.17; residence and office furnishings, $705.54; rent, fuel and light, $4,340.03; newspaper 
subscriptions and publications, $362.43; telegrams, cables and telephones, $542.41; sundries, $1,098.65. 

F Newfoundland — As of March 31, 1946, there were 7 salaried employees being paid from this account 
including: J. S. Macdonald, High Commissioner for Canada in Newfoundland, $6,480 ($5,500, car allowance 
$2,000 and a special cost of living allowance of $150 per month) ; P. A. Bridle, $2,400 ($2,720). A distribution 
of expenditures follows: salaries, $14,131.23; allowances, $10,829.56; travelling and removal expenses, $1,263.60, 
of which $546.23 was paid to J. S. Macdonald and $696.22 to P. A. Bridle; postage, $198.80; printing and 
stationery, $264.98; rent, fuel and light, $1,131.64; newspaper subscriptions and publications, $263.34; 
telegrams, cables and telephones, $262.04; sundries, $516.90; amounts recoverable from sundry persons and 
outstanding at the close of the fiscal year, $7.56. 

G United States — Washington — As of March 31, 1946, there were 34 salaried employees being paid from this 
account including: L. B. Pearson, Ambassador for Canada in the United States, $8,360 ($22,500 and car 
allowance, $3,000); B. Carter, $2,400 ($840); R. E. Collins, $3,420 ($2,750); J. H. Lavigne, $2,520 ($960); 
G. G. Morrow, $4,500 ($3,800); J. R. Murray, $2,400 ($2,250); A. E. Ritchie, $3,000 ($2,750); T. A. Stone, 
$5,640 ($4,500); P. Tremblay, $3,300 ($2,750); H. H. Wright, $2,400 ($1,500). A distribution of expenditures 
follows: salaries, $62,834.71, including cost of living bonus of $15 per month paid to June 30, 1945, to clerical 
staff receiving annual salaries less than $2,580 (incorporated into allowances from July 1, 1945) ; allowances, 
$56,774.12; travelling and removal expenses, $6,591.20, of which $2,074.17t was paid to L. B. Pearson, $961.27 
to R. E. Collins ($243.20 from allotment J, China), $365.38 to M. C. Dick, $385.20 to G. G. Morrow, $783.20 
to J. R. Murray and $2,566.02 to T. A. Stone; postage, $466.72; printing and stationery, $2,024.81; office 
furnishings, $280.78; Embassy furnishings and maintenanoe, $5,304.68; newspaper subscriptions and 
pubUcations, $1,129.32; telegrams, cables and telephones, $5,321.28; fuel, water and light, $4,369.25; sundries, 
$1,005.49. Recoverable expenditures made for other departments and outstanding at the close of the fiscal 
year amounted to $3,448.55. 

H Brazil — As of March 31, 1946, there were 10 salaried employees being paid from this account including: 
J. Desy, Ambassador for Canada in Brazil, $9,440 ($10,000 and car allowance, $3,000); R. Chaput, $2,520 
($2,410); E. B. Rogers, $3,900 ($3,220 and a supplemental rental allowance of $200). Special annual 
allowances authorized by P.C. 13/5781, August 29, 1945, were paid to J. Desy, $1,500; E. B. Rogers, $500. 
A distribution of expenditures follows: salaries, $25,084.30; allowances, $23,880.41; travelling and removal 
expenses, $8,248.48, of which $4,904,491 was paid to J. Desy, $l,918.82t to R. Chaput, including $327.50 for 
which no accounting had been received to the close of the fiscal year; postage, $520.80; printing and 



E_8 PUBLIC ACCOUNTS: PART U 

stationery, $516.27; office furnishings, $360.52; residence furnishings, $1,174.39; rent of residence, $2,490.80; 
rent of office including fuel and light, $2,847.58; newspaper subscriptions and publications, $266.29; telegrams, 
cables and telephones, $2,932.20; express and freight, $395.27; sundries, $4,351.32; amounts recoverable from 
sundry persons and outstanding at the close of the fiscal year, $96.62. 

I Russia — As of March 31, 1946, there were 10 salaried employees being paid from this account including: 
L. D. Wilgress, Ambassador for Canada in Russia, $10,000 ($10,000 and car allowance, $3,000) ; L. Mayrand, 
$4,680 ($3,050); J. H. Thurrott, $2,400 ($1,900). A distribution of expenditures follows: salaries, $30,241.43; 
allowances, $20,729.13; travelling and removal expenses, $8,372.81 of which $2,800.55t was paid to 
L. D. Wilgress, $692.49 to J. V. Allard, $3,441.05 to L. Mayrand, $705.33 to M. Powell, and $1,719.58 to 
J. H. Thurrott; printing and stationery, $165.99; residence and office rent, $7,519.87; rent of cottages and 
furniture, $1,174.95; fuel and light, $4,374.82; newspaper subscriptions and publications, $286.98; electrical 
supplies and repairs, $583; telegrams, cables and telephones, $3,534.05; renovation of small house, decorating 
of Embassy, repairs to building and furniture, $2,841.65; furnishings, $805.12; Dominion Day reception, $2,525 
(T.304919B, May 2, 1946); Joint Press Reading Service (P.C. 33/7505, September 27, 1944), $4,079.14; 
repairs to heating system, $552.48; sundries, $5,908.29; amounts recoverable from sundry persons and 
outstanding at the close of the fiscal year $67.55. 

J China — As of March 31, 1946, there were 17 salaried employees being paid from this account including 
Victor W. Odium, Ambassador to China, $10,000; P. G. R. Campbell, $2,520; E. H. Norman, $3,900 
G. S. Patterson, $6,000; C. A. Ronning, $4,860. A distribution of expenditures follows: salaries, $28,401.32 
travelling and removal expenses, $6,232.08, of which $2,819.04 was paid to Victor W. Odium for charter of 
plane for self and staff to Nanking, $511.27 to O. N. Bostock, $555.82 to 0. M. M. Kay, and $505.17 to 
G. F. Power; printing and stationery, $310.52; office furnishings, $432.56; residence furnishings, $903.91; house 
expenses, $11,400.16, of which $4,861.20 was paid for food; newspaper subscriptions and publications, $408.15; 
telegrams, cables and telephones, $9,414.67; purchases of supplies for office and house, $7,871.50; operation 
and upkeep of motor car, $4,612.36; Shanghai office and house accounts, $5,611.61; Nanking office and hou.se 
accounts, $3,837.72; vault, $2,697.30; refrigerator, $1,665; transport to Nanking, $1,105; rental, Nanking 
$14,144; gasoline, $1,105; rent of cottage, $599.40; sundries, $1,252.73; amounts recoverable from other 
departments and sundry persons which were outstanding at the close of the fiscal year, $785.75. 

K Mexico-j-As of March 31, 1946, there were 15 salaried employees being paid from this account including: 
H. L. Keenleyside, Ambassador to Mexico, $8,360 ($10,000 and car allowance, $3,000); H. Allard, $4,760 
($6,240) ; C. C. Eberts, $3,300 ($4,150). A distribution of expenditures follows: salaries, $27,165.03; allowances, 
$27,389.51; travelling and removal expenses, $4,400.35, of which $2,170.48 was paid to H. L. Keenleyside and 
$982.59t to B. M. Meagher; postage, $520.93; printing and stationery, $1,318.13; office furnishings, $3,917.95; 
residence furnishings and maintenance, $855.75; office rent, $4,826.14; residence rent, $6,111.97; cottage rent, 
$2,557.30; newspaper subscriptions and publications, $186.42; telegrams, cables and telephones, $2,651.07; 
sundries, $5,595.99. Recoverable expenditures made for other departments and outstanding at the close of 
the fiscal year amounted to $953.59. 

L Peru — As of March 31, 1946, there were 8 salaried employees being paid from this account including: 
H. Laureys, Canadian Ambassador to Peru, $10,000 ($10,000 and car allowance, $3,000) ; F. M. Tovell, $2,520 
($3,130 and a supplemental rental allowance of $200). A distribution of expenditures follows: salaries, 
$18,699.31; allowances, $18,260.37; travelling and removal expenses, $2,319.64, of which $608.86 was paid to 
J. Brazeau and $1,627 .60t to F. M. Tovell; postage, $308.60; printing and stationery, $703.97; office furnishings, 
$4,523.03; residence furnishings, $2,367.63; office rent, fuel and light, $2,072.53; residence rent, $6,728.85; 
newspaper subscriptions and publications, $349.01; telegrams, cables and telephones, $849.28; sundries, 
$1,992.52. Amounts recoverable from other departments and sundry persons which were outstanding at the 
close of the fiscal year amounted to $663.34. 

M Chile — As of March 31, 1946, there were 8 salaried employees being paid from this account including 
J. Leger, $3,420 ($3,490 and Charge D'Affaires allowances of $4,755). A distribution of expenditures follows 
salaries, $15,776.73; allowances, $12,212.87; travelling and removal expenses, $1,915.71; postage, $379.22 
printing and stationery, $394.15; office rent, $1,566.68; residence rent, $9,298.30; fuel, light and water, $468.54 
newspaper subscriptions and publications, $506.40; telegrams, cables and telephones, $1,247.94; sundries, 
$2,970.45. 

N France — ^As of March 31, 1946, there were 31 salaried employees being paid from this account including: 
G. P. Vanier, Canadian Ambassador to France, $9,440 ($15,000) ; P. A. Beaulieu, $3,300 ($3,500) ; J. J. M. Cote, 
$2,400 (12,000); G. L. Magann, $5,400 ($7,000); S. F. Rae, $3,420 ($4,500). A distribution of expenditures 
follows: salaries, $48,844.16; allowances, $33,623.11; postage, $433.64; printing and stationery, $1,506.80; 
office furnishings, $7,277.61; office rent, fuel and light, $10,855.33; newspaper subscriptions and publications, 
$1,203.88; telegrams, cables and telephones, $14,682.54; travelling and removal expenses, $8,677.85, of which 
$^,524.24 was paid to G. P. Vanier, $1,978.11 to G. L. Magann, $1,733.56 to P. A. Beaulieu, including $568.43 
for which no accounting had been received to the close of the fiscal year, $329.80 to J. C. Bleau, $32558 to 
S. Desmarais, $368.63 to E. Gagne and $302.85 to I. Gauthier; payment to Department of National Defence 
re Algiers Military Mission, $16,273; payment to J. W. Duchastel for services rendered during German 
occupation, $500 (P.C. 26/6357, October 3, 1945) ; taxis, chauffeurs' services and expenses re cars, $5,238.02 ; 
sundries, $8,73656. Amounts recoverable from other departments and sundry persons which were outstanding 
at the close of the fiscal year amounted to $8,722.82. 



DEPARTMENT OF EXTERNAL AFFAIRS E— 9 

O Belgium-— As of March 31, 1946, there were 16 salaried employees being paid from this account including: 
Hon. W. F. A. Turgeon, $10,000 ($10,000 and car allowance, $3,000) ; M. Cadieux, $3,300 ($2,650) ; T. L. Carter, 
$2,400; E. D. McGreer, $5,640 ($5,700). A distribution of expenditures follows: salaries, $30,896.57; allowances, 
$22,511.58; travelling and removal expenses, $3,916.93, of which $1,798.87 was paid to E. D. McGreer, $571.10 
to W. C. Merkley, including $242.41 for which no accounting had been received to the close of the fiscal year 
and $380.95 to C. Hebert; printing and stationery, $483.38; office furnishings, $5,518.54 and rental of 
furnishings, $1,275; rent, $5,468.92; telegraph and telephone, $2,366.46; newspapers, $399.76; expenses in 
connection with the women's staff mess and meals, $517.65; conveyance of diplomatic mail, $498.74; purchase 
of car, $2,846.40; sundries, $8,496.33. Amounts recoverable from other departments and sundry persons which 
were outstanding at the close of the fiscal year amounted to $1,174.39. 

P The Argentine — As of March 31, 1946, there were 11 salaried employees being paid from this account 
including: W. F. Chipman, Ambassador for Canada in the Argentine, $10,000 ($10,000 and car allowance, 
$3,000); J. Fournier, $3,300 ($3,650); K. P. Kirkwood, $5,640 ($4,220). A distribution of expenditures follows: 
salaries, $18,957.80; allowances, $13,893.18; travelling and removal expenses, $7,634.30, of which $l,871.04t was 
paid to W. F. Chipman, $2,476.69 to J. Fournier, $953.90 to M. L. Higman, $961.05 to H. M. Miscevich, 
and .$653.42 to E. Stern; postage, $667.55; printing and stationery, $705.52; office furnishings, $291.50; rent, 
fuel and light, $12,930.44; newspaper subscriptions and publications, $374.04; telegrams, cables and telephones, 
$3,588.39 ; sundries, $869.98. 

Q Allied Governments in the United Kingdom — ^This office was closed on June 30, 1945. On that date, 
7 salaried employees were being paid from this account including: Pierre Dupuy, Canadian Minister to the 
Allied Governments in the United Kingdom, $8,000 ($10,000) ; H. F. Feaver, $4,500 ($2,920 and a supplemental 
rental allowance of $200) (transferred to T, New Offices— The Netherlands, June 30) ; J. K. Starnes, $2,400 
($2,730) (transferred to Vote 39, June 30). A distribution of expenditures follows: salaries, including cost 
of living bonus paid to local employees on the same basis as that paid by the Government of the United 
Kingdom, $5,359.72; allowances, $3,962.49; rent, $1,363.80; sundries, $204.32. An amount of $1,685.57 was 
transferred to the office of the Canadian Legation, The Netherlands, in London. 

R United Stales — New York — As of March 31, 1946, there were 9 salaried employees being paid from this 
account including: H. D. Scully, Consul General for Canada in New York City, $9,000 ($7,000); 
C. C. E. Chatilion, $2,520 ($1^500); K. A. McCloskey, $4,760 ($2,500). A distribution of expenditures follows: 
salaries, $26,736.78; allowances, $14,019.84; travelling and removal expenses, $578.75, of which $366.04 was 
paid to H. D. Scully; printing and stationery, $501.01; office furnishings, $28.86; telegrams, cables and 
telephones, $1,619.26; rent and light, $7,001.59; sundries, $645.84. Recoverable expenditures made for other 
departments and outstanding at the close of the fiscal year amounted to $280.59. 

S Consular Services — Greenland — As of March 31, 1946, there was 1 salaried employee being paid from this 
account; M. J. Dunbar, Vice Consul of Canada in Greenland from August 20, 1945, $3,000 ($500 from 
September 16, 1945). A distribution of expenditures follows: salaries, $4,346.74; allowance, $405.79; travelling 
and removal expenses, $773.32, of which $602.89 was' paid to T. Lloyd; supplies purchased in Canada for the 
Consulate, $1,450.31; sundries, $421.91; repayment to the Government of Greenland for advances made to 
the Consulate for payment of office expenses, $2,775; amounts recoverable from sundry persons and 
outstanding at the close of the fiscal year, $9.96. 

T New Offices- 
Berlin — Lieutenant General Maurice Pope was appointed Head of the Canadian Military Mission in Berlin 
with representation allowance of $5,000 per annum, effective January 15, 1946 (P.C. 45/1260 of April 1, 1946). 
An amount of $90.23 was paid for newspaper subscriptions and publications. Expenditures amounted to 
$590.23. 

Cuba — As of March 31, 1946, there were 7 salaried employees being paid from this account including: 
Emile Vaillancourt, Canadian Minister to Cuba, $10,000 ($10,000 and car allowance, $3,000); B. McGregor, 
$2,400 ($960); A. R. Menzies, $2,760 ($3,330). A distribution of expenditures ($61,703.35) follows: salaries, 
$19,036.91; allowances, $17,473.37; travelling and removal expenses, $6,347.04, of which $3,085.41 was paid to 
A. R. Menzies and $2,240.12 to E. Vaillancourt; postage, $276.87; printing and stationery, $1,199.25; office 
furnishings, $508.50; residence furnishings and maintenance, $2,927.46; office rent, $2,218.12; residence rent, 
$4,874; newspaper subscriptions and publications, $469.65; telegrams, cables and telephones, $1,118.79; sundries, 
$2,762.24; repairs, etc.. Minister's car, $1,751.97. Amounts recoverable from sundry persons and outstanding 
at the close of the fiscal year, $739.18. 

Greece — As of March 31, 1946, there were 9 salaried employees being paid from this account including: 
The Honourable L. R. Lafleche, appointed Minister for Canada in Greece, from June 9, 1945, at a salary 
of $10,000; J. George, $2,400; M. B. MacLachlan, $3,900. A distribution of expenditures ($53,139.85) follows: 
salaries, $15,386.31; travelling and removal expenses, $11,777.67, of which $4,211.32 was for the Honourable 
L. R. LaflePhe and family, $1,844.15 to J. George, $569.27 for M. B. MacLachlan and family, $360.68 to C. 
Lizotte, $448.59 to L. Chartrand and $3,729.54 for ocean transportation of Mrs. Lafleche and family, Mr. and 
Mrs. George and M. B. MacLachlan and family; printing and stationery, $612.76; office furnishings, $2,205.91; 
furnishings for stenographer's apartment, $1,406.14; office rent, rooms and board for Minister and staff, 
$6,657.58; newspaper subscriptions and publications, $203.18; telegrams, cables and telephones, $2,391.24; 
sundries, $1,697.36; purchase of car and expenses re same, $3,642.06. Recoverable expenditures made for other 
departments and personal advances outstanding at the close of the fiscal year, amounted to $7,159.64. 



E— 10 PUBLIC ACCOUNTS: PART II 

Lisbon — P. E. Morin was transferred from the office of the Canadian Consul General in New York as 
Vice Consul for Canada in Lisbon, Portugal, from March 3, 1946, at a salary of $3,300. Expenditures amounted 
to $1,775.46, including $121.80 for furnishings, printing and stationery; $1,081.82 for travelling and removal 
expenses (paid to P. E. Morin) ; and $182.58 for .sundries. Amounts recoveraible and outstanding at the close 
of the fiscal year totalled $132. 

The Netherlands — As of March 31, 1946, there were 8 salaried employees being paid from this account 
Including: Pierre Dupuy, Canadian Minister to the Netherlands, $8,000 ($10,000 and car allowance, $3,000) 
(from July 1, 1945); H. F. Feaver, $4,680 ($4,150). A distribution of expenditures ($55,266.17) follows: 
salaries, $15,613.43; allowances, $13,126.26; travelling and removal expenses, $1,541.94, of which $373.54 was paid 
to B. Eynon and $314.78 to K. Scherf; postage, $147.29; printing and stationery, $146.13; rent and hotel 
account for Minister and staff, $12,953.62; newspaper subscriptions and publications, $330.76; telegrams, cables 
and telephones, $579.87; purchase of a used car and expenses re same $2,555.90; sundries, $8,066.62. Recover- 
able expenditures made for other departments and personal advances outstanding at the close of the fiscal 
year amounted to $204.35. 

Norway — ^Under authority of P.C. 6501, October 12, 1945, John D. Kearney was appointed as Envoy 
Extraordinary and Minister Plenipotentiary to Norway, $10,000 ($10,000 and car allowance, $3,000) and 
R. Campbell as a member of the staff from January 17, 1946, with salary at an annual rate of $2,400. A distri- 
bution of expenditures ($22,003.58) follows: salaries, $3,955.07; allowances, $3,031.28; board and lodging in lieu 
of allowances to clerical staff, $688.41; purchase of car, $1,709.89; travelling and removal expenses, $4,328.15 of 
which $l,139.92t was paid to J. D. Kearney, $427.52 to J. Dove, $630.13 to M. A. Johnson and $1,121.55 to 
J. D. Kearney representing joint travelling expenses to Copenhagen of this official and J. Dove for presentation 
of Letters of Credence; printing and stationery, $199.22; office furnishings, $567.45; Legation furnishings and 
maintenance, $4,490.95; telegrams, cables and telephones, $243.38; rent, $1,458.02; sundries, $1,258.29; amounts 
recoverable from sundry persons and outstanding at the close of the fiscal year, $73.47. 

Portland, Maine — As of March 31, 1946, there were 2 salaried employees being paid from this account 
including: J. D. Foote, Canadian Vice Consul in Portland, Maine, $2,400 (Jan. 1 to Mar. 31). A distribution 
of expenditures ($2,977.61) follows: salaries, $1,012.44; travel and removal expenses, $1,367.54 (paid to 
J. D. Foote) ; telegrams and telephone, $89.35; rent and light, $169.56; sundries, $167.44; payment to A. Lafieur, 
Honorary Vice Consul, $110.50 (T. 304845 B, April 30, 1946); payments to distressed Canadians, $60.78. 

General — An amount of $5,121.45 was spent for supplies, printing and stationery for new offices which will 
be opened in 1946-47. 

U Miscellaneous — To build or purchase premises for offices or residences for missions abroad, etc. An amount 
of $68,260.55 was expended for furnishings for the Embassy in Moscow, Russia. 



Vote 42 (and Vote 653, Further Supplementary Estimates) To provide for hospitality 

in connection with visitors from abroad 22,500 00 

Expenditures $ 21,668 28 



Vote 43 Grant to the League of Nations Society in Canada 3,000 00 

Expenditures $ 3,000 00 



Payment of this grant was made to the Society in September ($1,500) and December ($1,500). 



Vote 44 Grant to the International Red Cross Committee 40,000 00 

Expenditures $ 40,000 00 



Payment of this grant was made to the Committee in January, 1946. 



Vote 45 Amount required to meet loss on exchange 64,000 00 

Expenditures $ 28,682 66 



Payments to cover loss on exchange on salaries and allowances of government employees in the United 
States and Cuba, where the Canadian dollar was depreciated by more than ten per cent (P.C. 8/608 of 
March 24, 1938), amounted to $13,428.81. An amount of $15,253.85 was spent to cover the difference occasioned 
by the purchasing of roubles at 12 to the U.S. dollar and the selling of such roubles to officers of the Embassy 
in the U.S.S.R. at 25 roubles to the U.S. dollar. The authority for this expenditure was P.C. 23/11742 of 
December 21, 1942, which guaranteed exchange, with certain limitations, at the rate of 25 roubles to the 
U.S. dollar to all such officers. 



DEPARTMENT OF EXTERNAL AFFAIRS E— 11 

Vote 449 Canada-United States Permanent Joint Board on Defence 2,500 00 

Expenditures $ 837 04 

The travelling expenses of R. M. Macdonnell are shown under Vote 39. 



Vote 654 To provide for expenses of the Canadian delegation to Bermuda for discussions 

with delegates from the United Kingdom and Newfoundland on Civil Aviation 1,500 00 

Expenditures $ 1,499 98 



Expenditures inckide hotel accounts and official entertainment expenses of $1,460.79. 



CANADA'S CONTRIBUTIONS TO MAINTENANCE OF EXTERNAL ORGANIZATIONS 

Vote 46 Expenses of the League of Nations for 1945, including Secretariat, International 

Labour Organization and Permanent Court of International Justice 319,005 00 

Expenditures $ 317,841 33 



The above expenditures represented Canada's contribution of 1,236,090.98 Swiss francs, payment of which 
was made in August and December. 



Vote 47 Portion of expenditure of the Imperial Economic Committee 1,575 00 

Expenditures S 1,569 33 



The above expenditures represented a contribution to the Imperial Economic Committee of £352. 



Vote 48 Portion of expenses of International Wheat Council 4,000 00 

Expenditures S 2,762 50 



By arrangement between the Governments of Argentine, Australia, the United Kingdom, the United States 
and Canada, an International Wheat Council was set up to deal with the marketing of wheat. Under the 
terms of the agreement, each Government undertook to pay one-fifth of the expenses incurred by the Council. 
The above expenditures represent Canada's contribution of $2,500 U.S. funds for the year ending July 31, 1946. 



Vote 49 (and Vote 455, Supplementary Estimates) Expenses of the Intergovernmental 

Committee on Refugees 12,100 00 

Expenditures $ 11,382 35 



Canada's contribution was £2,555. 



Vote 656 Contribution towards the operational expenses of the Intergovernmental 

Committee on Refugees for the year 1945 215,000 00 

Expenditures $ 214,770 35 

Canada's contribution was £48,263. 



Vote 450 Provisional International Civil Aviation Organization — Administration Expenses 15,000 00 

Expenditures $ 12,274 56 

Expenses in connection with the operation of the office in Montreal were as follows: salary of A. C. McKim, 
Canadian Representative, from August 1, 1945 to March 31, 1946, $8,000; salaries of staff, $1,288.17; printing 
and stationery, $1,358.36; travel, $1,002.45; sundries, $625.58. 



E— 12 PUBLIC ACCOUNTS: PART II 

Vote 451 Provisional International Civil Aviation Organization — Expenses of Preparatory 

Meeting at Montreal 20,000 00 

Expenditures $ 18,146 66 



Expenditures include: salaries of staff, $5,373.24; travelling expenses, $1,649.96; printing, stationery and 
supplies, $2,194.28; payment to Windsor Hotel, $4,572.25. 



Vote 452 Provisional International Civil Aviation Organization — Government's contribu- 
tion for period ending June 30, 1946 59,580 00 

Expenditures $ 59,580 00 



Canada's contribution was paid in December, 1945. 



Vote 453 Food and Agricultural Organization of the United Nations — Expenses of 

Canadian Delegation 15,000 00 

Expenditures $ 6,499 41 



Vote 454 Food and Agricultural Organization of the United Nations — Canadian contribu- 
tion for period ending June 30, 1946 126,500 00 

Expenditures $ 117,682 50 



Vote 456 Portion of expenses of the International Commission for Air Navigation 2,100 00 

Expenditures $ 2,002 50 



The above expenditures represent Canada's contribution of £450 which was paid in March, 1946. 



Vote 655 International Commission on Air Navigation for the years 1941 to 1945, 

inclusive $ 8,300 00 

Expenditures nil 



Vote 657 Contribution to the United Nations Organization Working Capital Fund to 
provide working capital for the operations of the organization pending assessment 

and collection of regular contributions 1,205,002 50 

Expenditures $1,205,002 50 



The above expenditures represent Canada's contribution of $1,090,500 (U.S. funds) which was paid in 
March, 1946. 



PENSIONS AND OTHER BENEFITS 
Annuity to the Honourable Philippe Roy, Appropriation Act No. 4, c. 54, 1938 $ 4,999 92 



DEPARTMENT OF EXTERNAL AFFAIRS 



E— 13 



INTERNATIONAL JOINT COMMISSION 
Salaries and expenses of the Commission (1-2, Ceo. V, c. 28) 



.$ 31,361 39 



As of March 31, 1946, there were 5 salaried officials being paid from this account. A list of those who were 
receiving salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) 
follows: Hon. Charles Stewart, chairman, $7,500; Hon. J. E. Perrault, commissioner, $7,500; L. J. Burpee, 
secretary, $4,620. Travelling expenses of $300 or over were paid to: L. J. Burpee, $710.46; J. L. Montgomery, 
$912.48; Hon. J. E. Perrault, $319.87; Hon. Charles Stewart, $928.88; E. M. Sutherland, $380.89. 

The Department of Public Works was paid $3,539.40 for rent of offices and $175.08 for telephone services. 



Vote 50 



To provide for preliminary studies and surveys of the Columbia River "Watershed 130,000 00 
Expenditures $ 89,163 63 



The work was undertaken upon a recoverable basis by the Department of Mines and Resources, Surveys 
and Engineering Branch. Travelling expenses of $300 or over, included under Department of Mines and 
Resources, Vote 153 were paid to: V. M. Meek, T. M. Patterson and C. E. Webb. 



WAR AND DEMOBILIZATION 
War and Demobilization Allotments and Expenditures 



See 
Page 



Allotments 
1945-46 



Expenditures 
1945-46 



Refunds to 

Previous Years' 

War Expenditures 

in 1945-46 



Total 

Expenditures 

to date 



E-14 Departmental Administration 65,000 00 

E-14 Passport Office 38, 800 00 

E-14 Representation Abroad 61 , 263 00 

E-14 Evacuation of Offices Abroad 15,000 00 

E-14 Payment of Employees' Claims for loss 

of personal effects 5 , 500 00 

E-14 To provide for expenses of Canadian 
Delegation to the United Nations 
Conference on International Organ- 
ization, San Francisco, California, 
U.S.A 117,700 00 

E-15 Exp)enses in connection with the Re- 
patriation of Prisoners of War 30 , 000 00 

E-15 To provide for the strengthening of the 
upper and lower floors of Embassy 
Building, Chungking, China 3,400 00 

E-15 To provide for repairs and additions to 
Canadian Embassy Buildings at 
Chungking, China 7,815 00 

E-15 To provide for a contribution to the 
United Nations War Crimes Com- 
mission 8, 500 00 

E^15 To provide for expenses in connection 
with the return of Canadian Ci- 
vilians who were interned in the Far 
East 10,000 00 

E-15 Expenses of maintaining temporarily 
in the United Kingdom certain 
German Civilian Internees being 
returned from Canada to Germany. 16,750 00 

E-lo To provide for expenses of Canadian 
representatives at meetings of the 
United Nations Organization 75,000 00 

E-16 To provide for Canada's contribution 
towards the expenses of the Inter- 
Allied Reparations Agency 3,500 00 

Total Current 458,228 00 

*Non-current Allotments 



53,035 57 
32,272 49 
55,276 86 
13,294 78 



175 36 



111,852 53 
21,734 26 

3,192 67 

5,990 84 

8,303 16 

4,492 15 

16,475 24 

53,800 18 

3,329 23 
383,049 96 



111 11 

112 86 



399 33 
26 26 



1,190,124 57 

53,679 67 

404,506 57 

128,454 51 

33,963 98 



$ 458,228 00 $ 383,049 96 $ 



111,852 53 
21,73^ 26 

3,192 67 

5,990 84 

8,303 16 

4,492 15 

16,475 24 
53,800 18 

3,329 23 

2,039,899 56 
358,668 40 

425 59 $ 2,398,567 96 



*The details of these Allotments will be found in Public Accounts of previous years. 



E— 14 PUBLIC ACCOUNTS: PART II 

Allotment: Departmental Administration 65,000 00 

Expenditures $ 53,035 57 



As of March 31, 1946, there were 11 salaried employees being paid from this account. 

A distribution of expenditures follows: salaries, $23,535.62; travelling and removal expenses, $8,609.92; 
cable, telegram and telephone charges, $15,339.18; purchase of typex machines, $3,895.61; postage. $600; sundries, 
$1,055.24. 

The following employees received travelling expenses of $300 or over: H. F. Angus, $1,517.23; E. R. Hopkins. 
$710.11; C. S. Kilbeck, $528.39; B. M. Meagher (included under Vote 41); F. W. Poland, $337.02; A. Rive 
(included under Vote 41) ; W. H. Wershof (included under Vote 39) ; C. F. Wilson. $325.35. 



Allotment: Passport Office 38,800 00 

Expenditures $ 32,272 49 



As of March 31, 1946, there were 46 salaried employees being paid from this account. Expenditures were 
for salaries and cost of living bonus. 



Allotment: Representation Abroad , 61,263 00 

Expenditures $ 55,276 86 



As of March 31, 1946, there were 6 salaried employees being paid from this account. 

An amount of .$49,294.38 was expended in connection with the Washington office. Expenditures were as 
follows: salaries and allowances, $13,633.81; printing and stationery, $802.80; rent, fuel and light, $18,040.25; 
telegrams and telephones, $14,547.15; Embassy maintenance, $955.25; sundry items, $1,315.12. 

Expenditures for the High Commissioner's Office in London, England, comprised: $1,620 for salaries of 
the staff, $65.86 for travel, and $967.58 for printing. Salaries and allowances of the staff of the Canadian 
Embassy in Paris, France, amounted to $3,329.04. 



Allotment: Evacuation of Offices Abroad 15,000 00 

Expenditures $ 13,294 78 



Expenditures were for rent and upkeep of quarters in the country which were maintained in view of the 
possible necessity of evacuating the office from London; rent and upkeep of suitable alternative office 
accommodation in London in case Canada House should be made uninhabitable by bombing. Such facilities 
were retained until the termination of the leases. 



Allotment : Payment of Employees' Claims for loss of personal effects $ 5,500 00 

Expenditures nil 



Allotment: To provide for expenses of Canadian Delegation to the United Nations 
Conference on International Organization, San Francisco, California, U.S.A., 

P.C. 18/2662, April 17, 1945 117,700 00 

Expenditures $ 111,852 53 



Expenditures were as follows: telegraph charges, $31,974.10; gasoline, oil and food supplied to members 
Df the R.C.A.F. flying the mail to San Francisco, $10,143.05, payment for which was made to the United Air 
Lines, Chicago, III.; transportation, $11,198.38; travelling expenses, $23,183.51; hotel accommodation in San 
Francisco, $31,170.71; Delegation office expenses, $1,068.61; newspapers, $680.73; sundries, $2,433.44. 

The travelling expenses of N. A. Robertson, A. L. Hall, P. E. Renaud and C. S. A. Ritchie are included 
in the details under Vote 39, those of R. Chaput, W. F. Chipman, J. Desy and L. D. Wilgress under Vote 41, 
and those of the Rt. Hon. W. L. Mackenzie King under the Prime Minister's Office, Vote 238. 



DEPARTMENT OF EXTERNAL AFFAIRS E— 15 

Allotment: Expenses in connection with the Repatriation of Prisoners of War 30,000 00 

Expenditures $ 21,734 26 



Expenditures were: printing and stationery, $5,110.99; newspaper subscriptions and publications, $5,970.12; 
film production cost, $2,400; travelling expenses, $2,984.57, of which $1,190.67 was paid to F. W. Poland, $597.23 
to H. Blume, and $526.58 to E. Koch; sundries, $5,268.58. 



Allotment: To provide for the strengthening of the upper and lower floors of the 

Embassy Building, Chungking, China 3,400 00 

Expenditures $ 3,192 67 



Allotment: To provide for repairs and additions to Canadian Embassy Buildings at 

Chungking, China 7,815 00 

Expenditures $ 5,990 84 



Allotment: To provide for a contribution to the United Nations War Crimes Commission. . 8,500 00 

Expenditures $ 8,303 16 

The above expenditures represent Canada's contribution of £1862-5-8, of which £800 was paid in October, 
1945, and the balance in January, 1946. 



Allotment: To provide for expenses in connection with the return of Canadian Civilians 

who were interned in the Far East 10,000 00 

Expenditures $ 4,492 15 

— [ 

Travelling expenses amounted to $3,267.92 and included those of J. A. McCordick shown under Vote 39. 



Allotment: Expenses of maintaining temporarily in the United Kingdom certain German 

civilian internees being returned from Canada to Germany 16,750 00 

Expenditures $ 16,475 24 

The above expenditures represent an amount of £3702-6-0 which was paid through the High Commissioner's 
Office, London, England. 



Allotment: To provide for expenses of Canadian representatives at meetings of the 

United Nations Organization 75,000 00 

Expenditures $ 53,800 18 

Expenditures include: hotel accommodation, London, $26,754.72; travelling expenses, $15,828.30; official 
entertainment, $4,175.89 (P.C. 44/7354, December 15, 1945 and P.C. 19, January 4, 1946) and per diem allowances 
of $10 for extra expenses paid to Escott Reid ($1,890) and A. Rive ($910) under authority of P.C. 23/326 of 
February 1, 1946. 

The travelling expenses of H. H. Wrong, E. A. Cote, A. L. Hall, L. Malania, J. E. Read and C. S. A. Ritchie 
are included in the details under Vote 39 and those of L. D. Wilgress under Vote 41. 



E— 16 PUBLIC ACCOUNTS: PART H 

Allotment: To provide for Canada's contribution towards the expenses of the Inter-AIIied 

Reparations Agency 3,500 00 

Expenditures $ 3,329 23 



The above expenditures represent payment of Canada's contribution of 132,375 Belgian francs, payment 
being made in March, 1946. 



Comparative Statement of Accounts Receivable 



March 31 March 31 
1946 1945 



Current year 37,895 72 552 92 

Previous years — Collectable nil 4,113 21 

— Uncollectable nil nil 



$37,895 72 $ 4,666 13 



OPEN ACCOUNTS 

[3] Loans and Advances 



Dr. Balance Dr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31, 1946 

(/) Miscellaneous — 

Food and Agricultural Organization of the United 

Nations $ 1,502 00 $ 2,071 67 $ 569 67 



The closing balance in this account represents disbursements on behalf of the Organization to be recovered 
in 1946-47. 



[10] Deposit and Trust Accounts 

Cr. Balance Cr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31, 1946 

(c) Miscellaneous — 

Empress of Ireland Relief Fund $ 4,402 75 $ 3,143 46 $ 1,259 29 



This fund was raised by subscription in Great Britain following the sinking of the Empress of Ireland 
in 1914. Receipts are deposits to the credit of the Receiver General of Canada in the Bank of Montreal, 
London, England, by the Public Trustee of the fund. These deposits are credited to this account and the 
Department of External Affairs, the agent in Canada for the Trustee, makes disbursements to beneficiaries 
both here and in the United States. 



[13] Sundry Suspense Accounts 

Cr. Balance Cr. Balance 

Apr. 1,1945 Receipts Disbursements Mar. 31,1946 

External Affairs— Suspense $ 10,278 34 $ 13,704 13 $. 17,280 80 $ 6,70167 



Receipts which cannot immediately be allocated are credited to this account pending advice which will 
enable the proper disposition thereof. 



1945-46 
PUBLIC ACCOUNTS 



PART II 
F 



DEPARTMENT OF FINANCE 



Details of 
REVENUES AND EXPENDITURES 



Details of 
OPEN ACCOUNTS 



DEPARTMENT OF FINANCE 

Reference Table 



Page 



Appropriations (Summary and Index) F — 5 

War and Demobilization Allotments (Summary and Index) F — 23 

Bank of Canada F — 53 , 57 

Canadian Farm Loan Board F — 52 , 57 

Canadian Wheat Board F — 34 

Canadian Wool Board, Limited F — 49, 54 

Central Mortgage and Housing Corporation F — 57 

Central Mortgage Bank F — 57 

Commodity Prices Stabilization Corporation, Limited F — 49, 54 

Comptroller of the Treasury's Office F— 20, 26 

Cost of Loan Flotations F — 13 

Dominion of Canada Assay Office F — 5 , 9 , 54 

Dominion-Provincial Taxation Agreements F — 18 

Export Credits Insurance Corporation F — 54, 57 

Farmers' Creditors Arrangement Act F — 22 

Federal District Commission (See Privy Council Office) 

Foreign Exchange Control Board F — 54 

Gasoline Tax, Compensation to Provinces F — 18 

Halifax Disorders and Explosions F — 32 

House Conversion Program F — 5 , 50 

Housing Acts F — 9 

Loans and Advances F — 54 

National Battlefields Commission F — 19 

National War Finance Committee F — 13 

Old Age Pensions, including Pensions to the Blind (See Department of National 
Health and Welfare) 

Payments to Millers F — 34 

Premium, Discount and Exchange F — 17, 64 

Public Debt Charges F— 12 

Royal Canadian Mint F — 5 , 9, 54 

Subsidies to Provinces F — 17 

Superannuation Acts F — 11 , 62 

Tariff Board F— 19 

United Kingdom General Settlement Account F — 64 

War Damage Insurance F — 62 

Wartime Food Corporation Limited F — 49 , 54 

Wartime Prices and Trade Board F — 5 , 34 



DEPARTMENT OF FINANCE 



F— 3 



DEPARTMENT OF FINANCE 



GENERAL SUMMARY 
BY DOMINION BALANCE SHEET ACCOUNTS 



Revenues and Expenditures 

Expenditures — Revenues — 

[8b] Consolidated Deficit Account — [8b] Consolidated Deficit Account — 

Ordinai-v 575,694,521 84 Ordinary 83,016,523 12 

War and Demobilization 144,271,386 70 Special Receipts 1,878,770 66 

Write-down of Active Assets to 

Consolidated Deficit Account ... 962 00 

Other Charges 25,000 000 00 

$744,966,870 54 $ 84,895,293 78 



Receipts and Disbursements — Open Accounts 



ri] Cash 
{a) In Current Deposits 650,995,355 99 

(b) In Special Deposits ....(Cr.) 150,495 09 

[2] Departmental Working Capital 

Advances 801,442 84 

[3] Loans and Advances 
(6) To Foreign Exchange Control 

Board 700,000,000 00 

(c) To Sundry Government 

Agencies (Cr.) 12,765,590 38 

(rf) To Provincial and Municipal 

Governments (Cr.) 4,384,830 87 

(e) To United Kingdom and Other 

Governments 966,044 65 

(/) Miscellaneous (Cr.) 14,721,232 31 

[4] Investments — 
(c) Canadian Farm Loan Board 

Capital Stock (Cr.) 2,400,962 00 

(t>) Central Mortgage and Housing 

Corporation— Capital 24,750,000 00 

id) Miscellaneous (Cr.) 182,313,032 63 

[6] Deferred Charges — 

L^namortized Discounts and 
Commissions on Loans 5,812,033 22 

[7] Sundry Suspense Accounts 269,800,000 00 



[9] Floating Debt 

(a) Matured Funded Debt Out- 
standing 3,889,559 06 

(c) Interest Due and Outstanding 30,197,872 47 

((/) Outstanding Cheques and 

Warrants (Dr.) 17,811368 84 

[10] Deposit and Trust Accounts 
(6) Bank Circulation Redemption 

Fund (Dr.) 570,790 76 

(c) Miscellaneous 312^81,075 93 

[11] Insurance, Pension, Guaranty 
Accounts 
(6) Insurance and Guaranty Funds 1,049.325 01 
(c) Pension and Retirement Funds 2,681,187 64 

[12] Deferred Credits 16,483,846 91 

[13] Sundry Suspense Accounts .... 2,203,073 62 

[15] Reserves for Certain Contingent 
Liabilities 
(c) Reserve for possible losses on 
ultimate realization of active 
assets 25,000,000 00 

[16] Funded Debt Unmatured 

(a) Payable in Canada 2,907,170,039 44 

(b) Pavable in London (Dr.) 221,702 27 

(c) Pavable in New York. . . . (Dr.) 155,000,000 00 



$ 1,436,388,733 42 



$3,127,451,618 21 



Note.— -Where there have been both receipts and disbursements affecting the above accounts, the net amount only 
is shown. For detaiils see page F — 53. 



F— 4 PUBLIC ACCOUNTS: PART JI 

GENERAL COMMENTS 

There are 8 appendices to this report which contain statements in respect of: — 

1. Return on Investments, page F — 70. 

2. Interest on Public Debt, 1945-46, page F— 72. 

3. Servicing of Pubhc Debt, 1945-46, page F— 76. 

4. Cost of Loan Flotations, 1945-46, page F — 77. 

5. Subsidy Accounts, page F — 79. 

6. Government-owned Companies, page F — 84. 

7. National Housing Administration, Home Conversion Program, page F — 97. 

8. National Battlefields Commission, page F — 98. 



REVENUES 

Comparative Summary 

1945-46 1944-45 

Ordinary Revenue — 

i^flx TkPVpniip * 

A Chartered Banks— Note Circulation Tax 270,061 68 350,005 86 

B Insurance Companies— Tax on Net Premiums 7,950,552 33 7,181,560 88 

Non-Tax Revenue: 

C Return on Investments 69,758,669 95 59,029,935 06 

D Bullion and Coinage 4,954,034 25 4,586,427 25 

E Proceeds from Sales 6,533 02 5,506 45 

F Services and Service Fees 40,959 85 31,758 94 

G Refunds of Expenditure 25,205 34 17,060 90 

H Miscellaneous 10.506 70 7,878 68 



Total Ordinary 83,016,523 12 71,210,134 02 

Special Receipts — 

I Refunds of Previous Years War Expenditures 57,373 80 7,661 59 

J Miscellaneous War Revenues 1.660,571 38 1,007,438 81 

K War Donations 160,782 48 177,023 92 

L Non-War Donations ; :. 43 00 48 00 

Canadian Wheat Board — 

Reduction in Reserve Account 589,360 17 

Surpluses in certain Special Accounts 2,624,659 06 



Grand Total $ 84,895,293 78 $ 75,616,325 57 

Details 

Ordinary Revenue — 
Tax Revenue: 

A Chartered Banks— Note Circulation Tax 270,061 68 

The Chartered Banks Note Circulation Tax is collected under the authority of Part I of 
the Special War Revenue Act, c. 179, R.S., and amendments, at the rate of one-fourth of 
one per cent upon the average quarterly amount of the notes in circulation of each bank, 
less adjustment for motes in circulation outside of Canada. 

B Insurance Companies — Tax on Net Premiums 7,950,552 33 

Part III of the Special War Revenue Act, c. 179, R.S., with amendments in force as at 
March 31, 1946, levied a tax on net insurance premiums received by companies authorized 
under the laws of the Dominion or any Province thereof, of (a) 2 per cent on net premiums 
of companies, other than a mutual company not carrying on the business of life insurance, 
an exchange, or an association of persons formed on the plan known as Lloyds; (6) 3 per 
cent on net premiums received by every association of persons formed on the plan known 
as Lloyds, and every mutual company not carrying on the business of life insurance and. 
not carrying on business on the premium deposit plan; (c) 4 per cent upon net premiums 
received by every mutual company carrying on insurance business on the premium deposit 
plan and by every exchange. The tax did not apply to marine insurance. Under the same 
authority, a tax of 10 per cent was levied on net premiums paid by any resident of Canada 
for insurance on property with companies not authorized under the laws of the Dominion 
or any Province thereof. For the fiscal year 1945-46 taxes on premiums of licensed com- 
panies amounted to $7,945,231.52 and taxes on insurance carried with unauthorized 
companies to $5,320.81. 



DEPARTMENT OF FINA.^CE ^ F— 5 

Non-Tax Revenue: 

C Return on Investments : For details see Appendix I to this Section, page F — 70 69,758,669 95 

D Bullion and Coinage: 

Dominion of Canada Assay Office: — Charges for assaying and refining gold, $3,039.35; gain 

in refining gold, $470.45; handling charges, $14,200.51; 
Royal Canadian Mint :— Charges for refining gold, $100,154.33; handling charges, $877,672.02; 
gain in refining gold, $24,119.53; net gain on silver accounts, $2,558,182.40; gain on 
bronze and tombac coinage, $644,668.38; gain on steel coinage, $624,289.41; gain on 

nickel coinage, $107,237.87 4,954,034 25 

E Proceeds from Sales: Publications, $6,297.79; salvaged material, $235.23 6,533 02 

F Services and Service Fees: Royal Canadian Mint, assays, etc., $7,555.24; Bank Act Fees, 
$4,845.75; repayment by the chartered banks for bank inspection expenses for the calendar 

year 1945, $28,320.86; bond transfer fees, $238 40,959 85 

G Refunds of Previous Years' Expenditures 25,205 34 

H Miscellaneous: Conscience money, $389.50; confiscated money, $1,550.60; fines and 

forfeitures, $4,201.66; sundry, $4,364.94 10,506 70 

Total Ordinary '. 83,016,523 12 

Special Receipts — 

I Refunds of Previous Years' War Expenditures 57.373 80 

J Miscellaneous War Revenues: Wartime Prices and Trade Board: — licence fees, $6,264.61, 
fines for violations of price ceiling regulations, $617,448.40, sundry, $2,887.25; National 
Housing Administration: — House conversion program — rentals, $1,032,111.22; salvaged 

material, $1,207.15; miscellaneous, $652.75 1,660,571 38 

K War Donations 160,782 48 

L Non-War Donations 43 00 

Gran.d Total $ 84,895,293 78 



Certified correct. 



W. C. CLARK, 

Deputy Minister of Finance. 



APPROPRIATIONS AND EXPENDITURES 

Comparative Summary 

See No. of 1945-46 1945-46 1944-45 

Page Vote Services Appropriations Expenditures Expenditures 

F-7 Stat. Salary of Minister, Salaries Act, c. 24, 1944. ... 10,000 00 10,000 00 10,000 00 
F-7 Stat. Motor Car Allowance to Minister, Appropria- 
tion Act No. 5, c. 61, 1931 2,000 00 2,000 00 2,000 00 

F-8 51 \ Departmental Administration 659,578 00 625,297 14 527,409 65 

457/ 
F-8 52 \ Bank Inspection (Inspector General of Banks' 

658/ Office) 102,460 00 100,857 30 27,146 15 

F-9 53 \ Royal Canadian Mint, including the Dominion 

458/ of Canada Assay Office 496,442 00 465 ,008 80 377,431 87 

1,270,480 00 1,203,163 24 943,987 67 

HOUSING BRANCH 

F-9 541 Administration, National Housing Act and 

459/ Home Improvement Loans 239,796 00 147, 197 15 85,244 40 

F-10 Stat. Fees for making loans in remote localities, 

National Housing Act, c. 49, 1938 6,991 52 6,991 62 5,310 00 

F-10 Stat. Tax payments, National Housing Acts, c. 49, 

1938 and c. 46, 1944 515 81 515 81 6,229 44 

F-10 Stat. Home Improvement Loans — Losses, Home Im- 
provement Loans Guarantee Act, c. 11, 1937. 8,864 77 8,864 77 7,784 18 

F-10 55 *To provide for payments to approved lending 

institutions in respect of loans made for the 

Eurpose of financing the conversion of existing 
ouses into multiple family houses, etc 1 00 

256,169 10 163,569 26 104,568 02 



F— 6 ^ PUBLIC ACCOUNTS: PART 11 

See No. of 1945-46 1945-46 1944-45 

Page Vote Services Appropriations Expenditures Expenditures 



SUPERANNUATION AND RETIREMENT BENEFITS 

F-11 57 Superannuation and Retirement Acts, Admin- 
istration 171,164 00 163,57142 145,016 66 

F-11 58 \ Government's contribution to the Superannu- 

659/ ationFund 2,700,000 00 2,696,037 93 2,340,793 07 

F-11 59 To provide for retiring allowances to former em- 
ployees of the Department of Public Printing 
and Stationery 1 , 110 00 942 84 1 ,085 85 

F-11 Stat. Superannuation Allowances, Civil Service Super- 
annuation and Retirement Act, c. 17, R.S. 
1906 94,313 86 94,313 86 106,51150 

F-11 Stat. Retirement Allowances, Public Service Retire- 
ment Act, c. 67, 1920 119,353 79 119,353 79 128,124 47 

F-12 Stat. Widows' Annuities, Civil Servants' Widows' 

Annuities Act, c. 74, 1927 66,050 66 66,050 66 71,661 51 

F-12 Stat. Retirement Benefits, Royal Canadian Mint 

Act, c. 48, 1931 11,766 48 11,766 48 10,082 94 

F-12 Stat. Gratuities to families of deceased employees — 

Civil Service Act, c. 22, R.S 6,526 66 6,526 66 7,850 00 

PENSION BENEFITS 

F-12 Stat. Annuity to Jane St. Clair Hurley 33 25 33 25 5,961 41 

3,170,318 70 3,158,596 89 2,817,087 41 

PUBLIC DEBT CH.\RGES (CONSOLIDATED 
REVENUE AND AUDIT ACT, C. 27, 1931) 

F-12 Stat. Interest on Public Debt 409,134,501 56 409,134,501 56 318,994,820 53 

F-12 Stat. Annual Amortization of Bond Discount, Pre- 
miums and Commissions 14,933,218 21 14,933,218 21 12,800,996 86 

Servicing of Public Debt — 

F-13 Stat. Redemption and Transfer of Bonds 5,893,658 55 5,893,658 55 1,005 98 

F-13 60 Commission for payment of interest on public 
debt. Services of Fiscal Agents, London, 

Registrar's fees, etc 280,300 00 276,763 25 171 ,901 59 

F-13 Stat. Cost of Loan Flotations 7,377,50152 7,377,50152 7,877,686 56 

437,619,179 84 437,615,643 09 339,846,411 52 

PREMIUM, DISCOUNT AND EXCHANGE 

F-17 Stat. Premium, Discount and Exchange 14,733,764 37 14,733,764 37 16,348, 192 80 

SUBSIDIES AND SPECIAL COMPENSATION 
SUBSIDIES TO PROVINCES 

Subsidies to Provinces 

F-17 Stat. Prince Edward Island 381 ,931 88 381 ,931 88 381 .931 88 

F-17 Stat. Nova Scotia 705, 140 18 705, 140 18 705, 140 18 

F-17 Stat. New Brunswick 732,385 76 732,385 76 732,385 76 

F-17 Stat. Quebec 2,866,589 88 2,866,589 88 2,866,589 88 

F-17 Stat. Ontario 3,155,007 48 3,155,007 48 3,155,007 48 

F-17 Stat. Manitoba 1,717,284 18 1,717,284 18 1,716,986 58 

F-17 Stat. Saskatchewan 2,049,775 00 2,049,775 00 2,028,578 20 

F-17 Stat. Alberta 1,835,075 00 1,835,075 00 1,855,207 40 

F-17 Stat. British Columbia 1 ,003,439 86 1 ,003,439 86 1 ,003,439 86 

14,446,629 2e 14,446,629 22 14,445,267 22 
Special Compensation to Provinces 
F-18 Stat. Compensation to provinces in lieu of Income and 
Corporation Taxes, under the Dominion — Pro- 
vincial Taxation Agreement Act, 1942, c. 13, 
1942-43— 

Prince Edward Island 701 ,943 96 701 ,943 96 720,964 66 

Nova Scotia 3,302,036 98 3,302,036 98 3,391,078 03 

New Brunswick 3,733,651 44 3,733,651 44 4,009,080 15 

Quebec 20,199,289 58 20,199,289 58 21,098,142 67 

Ontario 30,710,546 92 30,710,546 92 36,022,664 72 

Manitoba 5,824,107 93 5,824,107 93 5,685,198 18 

Saskatchewan 5,837,725 68 5,837,725 68 5,943,457 62 

Alberta 15,189,342 93 15,189.342 93 3,794,635 72 

British Columbia 12,553,123 22 12,553,123 22 12,668,708 30 

F-18 61 * To enable the Minister of Finance, subject to 
agreements with the provinces to guarantee 
the provincial liquor revenues of the provinces, 

etc. 1 00 

98 , 051 , 769 64 98,051, 768 64 93 , 333 , 930 06 



See 


No. of 


Page 


Vote 


F- 


-18 


62 


F- 


-19 


63 


F- 


-19 


64 


F- 


-19 


65 


F- 


-19 


Stat. 



DEPARTMENT OF FINANCE F— 7 

1945-46 1945^6 1944-45 

Services Appropriations Expenditures Expenditures 

MISCELLANEOUS GRANTS AND CONTRIBUTIONS 

Canadian General Council of the Boy Scouts.. 9,000 00 9,000 00 9,000 00 

Dominion C^ouncil of the Girl Guides 4 , 860 00 4 , 860 00 4 , 860 00 

Royal Astronomical Society 1,620 00 1,620 00 1,620 00 

Royal Canadian Academy of Arts 2,025 00 2,025 00 2,025 00 

Stat. Corporation of the City of Ottawa, Ottawa 

Agreement Act, c. 27, 1945 525,000 00 525,000 00 100,000 00 

F-19 Stat. National Battlefields Commission, c. 57, 1908 

and Amendments 75,000 00 75,000 00 75,000 00 

617,505 00 617,505 00 192,505 00 



F-19 67 *Tariff Board, including the Dominion Trade 

and Industry Commission, etc 74 , 570 00 46 , 31 1 53 51 , 549 57 

F-20 681 To provide for the expenses of the Comptroller 

460!- of the Treasury's Office 5,572,560 00 5,565,399 35 3,121,727 59 

660J 
F-22 69 Farmers' Creditors Arrangement Act, 1943, and 

Municipal Improvements Assistance Act, 1938, 

Administration 214,110 00 86,805 62 128,400 35 

F-23 70 To provide subject to the approval of the 

Treasury Board, for salaries, cost of living 

bonus, reclassifications and increases 100,000 00 

F-23 71 Unforeseen p]xpenses, expenditure thereof to be 

subject to the approval of the Treasury Board 

and a detailed statement to be laid before 

Parliament within fifteen days of next Session. 

..■ 80,000 00 

Less transferred 14 , 361 34 

65,638 66 4,304 01 8,069 36 

F-23 Stat. Redemption of Previous Years' Cheques: Con- 

soHdated Revenue and Audit Act, c. 27, 1931 . 1,06163 1,06163 1,137 77 

6,027,940,29 5,703,882,14 3,310,884 64 
Expenditures: from Appropriations not required 
for 1945-46 4,795 45 

Total Ordinary 576,193,756 16 575,694,521 84 471,347,629 78 

SPECIAL 

Expenditures: from Appropriations not required 

for 1945-46 186,444 58 

Allotted from tlie War Expenditure 
and Demobilization Appropriation 
(See page F-23) 148,811,290 36 144,271,386 70 167,731,521 20 

WRITE DOWN OF ASSETS 

F-52 Stat. Cancellation of Canadian Farm Loan Board, 
Capital Stock, Canadian Farm Loan Act, c. 
66, R.S. and Amendments 962 00 962 00 1,146 00 

OTHER CHARGES 

F-52 Provision for Reserve for possible losses on 

ultimate realization of active assets 25,000,000 00 25,000 000 00 25,000 000 00 

Grand Total $750,006,008 52 $744,966,870 54 $664,266,741 56 

* Complete title is shown in following details. 



Salary of Minister, Hon. J. L. llsley. Salaries Act, c. 24, 1944 $ 10,000 00 

Motor Car Allowance to Minister, Appropriation Act No. 5, c. 61, 1931 $ 2,000 00 



•1033—9 



F—8 



PUBLIC ACCOUNTS: PART II 



Vote 51 (and Vole 457, Supplementary Estimates) Departmental Administration 

Estimates Allotments Expenditures 

Salaries 388,740 00 424,740 00 420,964 74 

Cost of Living Bonus and Other Pay-list Items 57,088 00 72,588 00 71,694 40 

A Printing and Stationery 55,000 00 55,000 00 36,449 83 

B Express on Coin and Silver Bullion Shipments 120,000 00 61,000 00 51,623 09 

C Travelling Expenses 6,250 OO 6,250 00 4,801 72 

Sundries 32,500 00 40,000 00 39,763 36 

$ 659,578 00 $ 659,578 00 $ 625,297 14 



This vote was provided for administrative expenses not exclusively related to any branch of the 
Department. 

As of March 31, 1946, there were 347 salaried employees being paid from this account. Those receiving 
salaries at annual rates of S2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 



Salary 
rate 

Clark, W. C $12,000 00 

Deputy Minister 
Ronson, W. C 7,500 00 

Asst. Deputy Minister 

Annis, C. A 4,020 00 

Bryce, R. B 7,000 00 

Callaghan, W. J 5.340 00 

Campbell, W. C 2,400 00 

(Sept. 21) 

Casselman, R. L 4,720 00* 

Eaton, A. K 7,000 00 

Effemy, G. D 3,240 00* 



Salary 
rate 

Hamovitch. W 2,700 00 

(Sept. 24) 

Hunter, W. E 5,040 00* 

Johnson, D. M 7,000 00 

Lawson, T. (Feb. 1) . . 4,440 00* 

Livingston, S. L 2,700 00 

Lowe, G. E 4,200 00* 

Macfarlane, J. G 5,700 00 

McCallum, H. A 4,020 00 

McCavour, G. W. ... 2,820 00* 

McGougan, G 3,600 00* 

McLeod, A. M. (l.w.p., 



Salary 
rate 

McRae, D. M 4,800 00 

Mills, R. P 2,400 00 

Otter, J 2,400 00 

Purkiss, E 2,820 00 

Read, C. L 2,880 00 

Read, L. M. (Oct. 23) 2,400 00 

Richardson, K. F. . . . 3,480 00 

Sharp, M. W 6,000 00 

Smellie, W 5,320 00* 

Tolmie, J. R. (Nov. 1) 7,000 00 

Wickwire, A. L 4,080 00 



Nov. 1) 2,400 00 

A Payments were made to the Department of Public Printing and Stationery. 

B Payments were made as follows: Canadian National Railways, $24,518.85; Canadian Pacific Express 
Company, $24,385.28; Bank of Canada, $2,718.96. 

C Travelling expenses of $300 or over were paid to: Hon. J. L. Ilsley, $910.84; G. W. Auxier (serving without 
salary), $447.82; A. K. Eaton, $985.76; D. M. McRae, $1,910.40. 



Vote 52 (and Vote 658, Further Supplementary Estimates) Bank Inspection (Inspector General of 
Banks' Office) 

Estimates Allotments Expenditures 

Salaries 18,120 00 18,620 00 18,264 51 

Cost of Living Bonus and Other Pay-list Items 440 00 540 00 450 04 

Rental 900 00 900 00 900 00 

A Travelling Expenses 3,000 00 2,400 00 1,635 38 

B Sundries 80,000 00 80,000 00 79,607 37 

$ 102,460 00 $ 102,460 00 $ 100,857 30 

This vote was provided for the expenses of examinations and enquiries into the affairs and business of 
the chartered banks as required by section 56 of the Bank Act, c. 30, 1944, and Quebec Savings Bank Act, c. 14, 
R.S. All expenses are assessed against the banks in the proportion which the assets of each bears to the total 
assets of all and the repajonents credited to Revenues — Services and Service Fees. 

As of March 31, 1946, there were 3 salaried employees being paid from this account. C. F. Elderkin was 
receiving a salary at an annual rate of $15,000 on that date. 
A C. F. Elderkin received travelling expenses of $1,635.38. 

B Auditors' fees, mainly in oomiection with a special audit of the reserves of all chartered banks, amounted to 
$78,940.34 and payments were made as follows: Anderson & Valiquette, $3,674; Chartre, Samson, Beauvais, 
Gauthier & Cie, $9,783; Clarkson, Gordon, Dilworth & Na.'^h, $14,260; Glendinning, Jarrett, Gray & 
Roberts, $12,500; Haskell Elderkin & Co., $6,237.59; McDonald, Currie & Co., $2,400; Peat, Marwick, Mitchell 
& Co. $18,320.90; Price, Waterhouse & Co., $4,564.85; Riddell, Stead, Graham & Hutchison, $2,325; P. S. Ross 
& Sons, $4,875. 



DEPARTMENT OF FINANCE V—9 

Vote 53 (and Vote 458, Supplementary Estimates) Royal Canadian Mint, including the Dominion of 
Canada' Assay Office 

Estimates Allotments Expenditures 

Salaries 316,620 60 359,917 81 337,864 04 

Cost of Living Bonus and Other Pay-list Items 40,449 75 40,549 75 40,484 04 

Overtime 44,550 00 

A Retired Allowances 1,82165 1,82165 1,82160^ 

Miscellaneous Current Expenses 3,037 00 3,737 00 3,583 16 

Equipment-Machinery and Repairs 10,217 00 22,217 00 20,917 12" 

B Power, Light and Gas 12.505 00 14.505 00 13.716 45- 

Supplies— Coining 17,900 00 31,900 00 29,808 84 

Supplies— Refining and Assaying 35,212 00 15,212 00 12,805 54 

Printing and Stationery 1.342 00 1.542 00 1.461 07 

Freiglit, Cartage and Express 4,850 00 4,850 00 2,357 15 

Travelling Expenses 100 00 189 79 189 79 

Contingent Reserve 7,837 00 



$ 496,442 00 $ 496,442 00 % 465,008 80 



This vote was provided for expenses in connection with the operation of the Royal Canadian Mint and 
the Dominion of Canada Assay Office under the authority of the Royal Canadian Mint Act, c. 48, 1931, including 
tlie minting of silver, steel and bronze coin and the refining and assaying of gold bullion. 

Of the above expenditures, those for the Dominion of Canada Assay Office, Vancouver, totalled $17,358.62 
consisting of: salaries, $15,573.00; cost of living bonus, $638.58; miscellaneous current expenses, $558.66; equip- 
ment. $31.73; refining and assaying, $513.22; printing and stationery, $37.10; freight, express, cartage, etc., $6.33. 
As of March 31, 1946, there were 286 salaried employees being paid from this account. A list of those 
who were receiving salaries at annual rates of $2,400 or over on that date, or at date of separation (shown 
in parenthesis) follows. Salary rate indicated by an asterisk includes war duties supplement. A. L Archam- 
bault, $2,400; P. W. Bond, $3,600; R. J. Edmunds, $4,320; C. W. Ellis, $2,520; A. L. Entwistle (Apr. 4), 
$4,500; G. N. Ford, $3,720; W. A. Hawkey, $3,000; C. J. Morris, $2,700; F. R. Mulford. $2,400; E. V. Murray, 
$3,120; J. G. Perry, $2,400; T. Shingles, $2,760; V. R. Thirkell, $2,700; 0. C. Toller, $2,820; A. S. Vince, $2,700; 
A. P. Williams, $4,480.* 
A A retired allowance of $1,821.60 was paid to John Roe. 
B Payment was made to the Ottawa Light, Heat and Power Co., Ltd. 

Payments of $5,000 or over were made to the following: The Nichols Chemical Company, Limited, $6,260.88; 
War Assets Corporation, $7,624.34. 



HOUSING BRANCH 



Vote 54 (and Vote 459, Supplementary Estimates) Administration, National Housing Act and Home 
Improvement Loans 

Estimates Allotments Expenditure* 

Salaries 135,210 00 121,210 00 91,682 22 

Cost of Living Bonus and other Pay-list Items 13,586 00 13.586 00 6,173 14' 

Printing and Stationery 45,000 00 50,000 00 12,102 63-. 

A Travelling Expenses 15,000 00 20,000 00 14,763 54' 

Sundries 31,000 00 35.000 00 22,475 62 



$ 239,796 00 $ 239,796 00 $ 147,197 15^ 



This vote was provided for the expenses of administering the National Housing Acts, c. 49, 1938, and: 
c. 46, 1944, and the Home Improvement Loans Guarantee Act, c. 11, 1937, including the supervision of loans^ 
guarantees and tax payments made thereunder. By P.C. 7499, December 28, 1945, the administration of the- 
National Housing Act 1944 and other Housing Acts was transferred to the Central Mortgage and Housing. 
Corporation, effective January 1, 1946. 

As of March 31, 1946, there were 7 salaried employees being paid from this account. A list of those who> 
were receiving salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in' 
parentheses) follows. Salary rates indicated by asterisks include war duties supplements. I. E. Ashfield, 
$2,640* (Feb. 1); R. Berrill $2,700 (Feb. 1); T. D. Berry, $3,120* (Feb. 1); R. W. G. Card, $3,240*; T. E. 
Dahlstrom, $2,400 (Feb. 1) ; W. G. Davis, $2,520* (Sept. 20) ; S. Gitterman, $4,200 (Feb. 1) ; J. J. Hyland, 
$3,360 (Nov. 30) ; H. C. Jarvis, $2,520 (Feb. 3) ; A. F. Knight, $4,000 (Feb. 1) ; E. J. Lant, $2,400; J. I. Lawson, 
$5,500 (Feb. 1); G. I. Legate, $4,500 (Feb. 1); S. L. Livingston, $2,700 (Feb. 1); D. F. Marsland, $2,400 
(Feb. 1); J. J. Matthews, $2,800* (Feb. 1); U. H. Mignon, $3,600 (Feb. 1); J. P. Moses, $2,640* (Feb. 1); 
F. W. Nicolls, $6,000; E. J. Russell, $2,520. 
A Travelling expenses of $300 or over were paid to: I. E. Ashfield, $674.80; T. D. Berry, $720.04; S. Gittermanv- 
$473.58; J. I. Lawson, $415.02; F. W. Nicolls, $1,786.48; B. M. Ritchie, $455.20; A. Smith, $508.25. 

71033—95 



F— 10 PUBLIC ACCOUNTS: PART II 

Fees for making loans in remote localities — National Housing Acts, c. 49, 1938, and 

c. 46, 1944 $ 6,991 52 



These two acts authorize the Minister of Finance, in order to encourage the making of loans in small 
or remote communities, to enter into contracts with approved lending institutions providing for the payment 
by the Dominion of inspection fees not exceeding $20 and mileage expenses for each necessary inspection trip, 
in connection with loans not exceeding $4,000. 

The following amounts were paid to lending institutions in accordance with the above : Canada Life Assur- 
ance Company, $935.36; London Life Insurance Company, $87L10; London and Western Trust Co., $78.80; 
Mutual Life Assurance Company of Canada, $1,794.84; Ontario Loan and Debenture Company, $609.22; Sun 
liife Assurance Company of Canada, $2,702.20. 



Tax payments — National Housing Act, c. 49, 1938 $ 515 81 



Section 22, Part III of the Act authorized the Minister of Finance to pay the municipal taxes (if levied) 
on houses valued at not more than $4,000 which were constructed during the period commencing June 1, 1938, 
and ending December 31, 1940, or on such earlier date as might be set by the Governor in Coimcil, on the 
following basis: 1st tax year — 100 per cent; 2nd tax year — 50 per cent; 3rd tax year — 25 per cent. 

By P.C. 4021 of December 5, 1939, payments were restricted to taxes on houses, the construction of which 
-was commenced before May 31, 1940. 

Tax payments, summarized by provinces, were as follows: Ontario, $110.95; Alberta, $90.39; British 
Columbia, $314.47. 



Home Improvement Loans — Losses, Home Improvement Loans Guarantee Act, c. 11, 19371 .$ 8,864 77 



The Act guarantees lending institutions against losses sustained on defaulted home improvement loans, 
but stipulates that the Government liability in this regard shall not exceed 15 per cent of the aggregate amount 
of home improvement loans made by any such approved lending institution. In accordance with the provisions 
of this Act, payments were made to the following lending institutions: Bank of Montreal, $3.50; Bank of 
Nova Scotia, $6.80; Banque Canadienne Nationale, $229.68; Canadian Bank of Commerce, $822.72; Dominion 
Bank, $48.67; Heating and Plumbing Finance Company, Limited, $308.44; Imperial Bank of Canada, $343.78; 
Royal Bank of Canada, $6,679.49. Sundry legal fees amounted to $421.69. 

Gross expenditures amounted to $8,864.77; but $15,940.26 was received from debtors in default and credited 
to Ordinary Revenue — Refunds of Previous Years' Expenditures, and a further amount of $3,952.36, representing 
interest on past due balances, was received and credited to Ordinary Revenue — Return on Investments. 



Vote 55 To provide for payments of amounts owing under guarantees given by Minister 
of Finance pursuant to Item 51 of Schedule A to the Appropriation Act, No. 5, 1944 
(and pursuant to corresponding items in previous Appropriation Acts) to approved 
lending institutions in respect of loans made for the purpose of financing the conversion 
of existing houses into multiple family houses, such payments to be made out of 

unappropriated moneys in the Consolidated Revenue Fund $ 100 

Expenditures nil 



As of March 31, 1946, 59 loans had been approved for a total amount of $112,725.28. There were no claims 
for losses. The Government's contingent liability, limited to 15 per cent of the aggregate of such loans 
made by each lending institution, amounted to $16,385.70 as at March 31, 1946. 



DEPARTMENT OF FINANCE ' F— 11 

SUPERANNUATION AND RETIREMENT BENEFITS 
Vote 57 Superannuation and Retirement Acts — Administration 

Estimates Allotments Expenditures 



Salaries 137,730 00 137,730 00 134,990 52 

Cost of Living Bonus and Other Pay-list Items 23,434 00 25,434 00 24,618 13 

Sundries 10,000 00 8,000 00 3,962 77 



$ 171,164 00 $ 171,164 00 $ 163,571 42 



This vote was provided for the expenses of administering the Civil Service Superannuation and Retirement 
Acts. 

As of March 31, 1946, there were 139 salaried employees being paid from this account. G. L. Gullock was 
receiving a salary at an annual rate of $4,620, including war duties supplement, on that date. 



Vote 58 (and Vote 659, Further Supplementary Estimates) Government's contribution 

to the Superannuation Fund 2,700,000 00 

Expenditures $2,696,037 93 



Regulations approved by P.C. 45/1147, June 16, 1927, pursuant to the Civil Service Superannuation Act, 
1924, provide that the contribution by the Government to the Superannuation Fund shall be equal to the 
amount contributed by employees under the Act. The sum of $2,696,037.93 is equal to the net current 
contributions to the fund by such employees in the fiscal year 1944-45. 



Vote 59 To provide for retiring allowances to former employees of the Department of 

Public Printing and Stationery 1,110 00 

Expenditures $ 942 84 



Expenditures are payments of retiring allowances, under P.C. 2146, October 22, 1919, to a number of former 
employees of the Department of Public Printing and Stationery, such allowances being graded according to 
age, length of service and salary received. No further retirements may be authorized under the above Order 
in Council. 



Superannuation allowances. Civil Service Superannuation and Retirement Act, c. 17, R.S., 

1906 $ 94,313 86 



This represents superannuation allowances paid to civil servants appointed prior to April 1, 1893, and 
retired under the provisions of the above Act. Payments to those appointed after April 1, 1893, and eligible for 
superannuation under the above Act, are made from the Superannuation Account (see page F^^2). 



Retirement Allowances, Public Service Retirement Act, c. 67, 1920 $ 119,353 79 



Under authority of this Act, provision was made for the retirement and payment of allowances, under 
stipulated conditions, to certain members of the Public Service who were not eligible for annual retiring 
allowances under the Superannuation and Retirement Act, c. 17, R.S., 1906. Retirements were all effected prior 
to November 1, 1924, on which date the retirement provisions of the Act expired (c. 69, 1924). 



F— 12 PUBLIC ACCOUNTS: PART 11 

Widows' Annuities, Civil Servants' Widows' Annuities Act, c. 74, 1927 $ 66,050 66 



This Act provides that the Governor in Council may grant to a widow an annual allowance, payable until 
death or remarriage, of an amount equal to one-fourth of the allowance her husband received under the 
Superannuation and Retirement Act, c. 17, R.S., 1906, or would have received if, at the time of his death, he 
had been retired under the Act. 



Retirement Benefits, Royal Canadian Mint Act, c. 48, 1931 $ 11,766 48 



Payments to former employees of the Royal Mint of the portions of their retirement benefits referable 
to their services in the Ottawa Branch of the Royal Mint were as follows: J. Burke, $883.44; F. J. Cletheroe, 
$1,050; G. V. H. Howard, $1,657.44; H. S. Low, $1,104; E. A. Maginnes, $921.60; T. H. Mansell, $1,140; 
R. C. Roe, $960. 

A gratuity of $4,050 was paid to the Royal Trust Company, executors of the estate of the late 
A. L. Entwistle, under authority of the British Superannuation Act, 1909, as amended by the Royal Mint Act 
of 1931 (approved by P.C. 65/5720 dated August 25, 1945) . 

Amounts due by the British Government on account of the portion of the benefits for the year ended 
March 31, 1946, of F. J. Cletheroe and T. H. Mansell referable to their services in the Royal Mint, and 
amounting to $54.56 and $172.90 respectively were outstanding at the close of the fiscal year. 



Cratuities to families of deceased employees, Civil Service Act, c. 22, R.S $ 6,526 66 



The total expenditures under the above statutory authority were $108,877.28. Expenditures by other Depart- 
ments included in the pertinent Sections are as follows: Agriculture, $6,420; Civil Service Commission, i450; 
Fisheries, $290; Insurance, $800; Labour, $6,056.66; Legislation, $460; Mines and Resources, $4,156.66; National 
Defence— Army Services, $6,543.32; National Defence— Naval Services, $1,140; National Defence— Air 
:Services, $1,640; National Health and Welfare, $1,423.32; National Revenue, $14,160; National War Services, 
1280; Post Office, $25,723.20; Public Printing and Stationery, $2,788.66; Public Works, $4,707.48; Reconstruc- 
tion and Supply, $2,010; Royal Canadian Mounted Police, $320; Secretary of State, $700; Trade and 
Commerce, $8,123.66; Transport, $6,951; Veterans Affairs, $7,206.66. 



PENSION BENEFITS 
Annuity to Jane St. Clair Hurley $ 33 25 



This amount represents payment for the month of April. 1945, of an annuity granted to Jane St. Clair Hurley 
at the rate of $399 per year, commencing April 1, 1944, and continuing thereafter during her lifetime. The 
annuitant died May 24, 1945. 



PUBLIC DEBT CHARGES 
Interest on Public Debt, Consolidated Revenue and Audit Act, c. 27, 1931 $409,134,501 56 

Details of this expenditure are shown in Appendix 2 to this Section, page F — 72. 



Annual Amortization of Bond Discount, Premiums and Commissions, Consolidated 

Revenue and Audit Act, c. 27, 1931 $14,933,218 21 



This amount is the proportion applicable to the fiscal year 1945-46, of the net cost of bond discounts, 
premiums and commissions on loans issued since 1930. Such amount was credited to Deferred Charges — 
Unamortized Discounts and Commissions on Loans Account (see under Open Accounts further on in this 
section). Details; by loans, of the amount amortized will be found in Part I of this Report (page 42). 



DEPARTMENT OF FINANCE F— 13 

Servicing of Public Debt — Redemption and Transfer of Bonds, Consolidated Revenue 

and Audit Act, c. 27, 1931 $5,893,658 55 



Details of these expenditures will be found in Appendix 3 to this section, page F — 76. 



Vote 60 Servicing of Public Debt — Commission for payment of interest on public debt. Services of 
Fiscal Agents, London, Registrar's fees, etc. 

Services of fiscal agents, London, England 

Commission for payment of coupon and fully registered interest. . . 

Fees for acting as registrar 

Cost of replenishing reserve stocks of bonds depleted through 
transfers and exchanges 

Sundries 



Estimates 


Allotments 


Expenditures 


1,750 00 


1,750 00 


1,645 28 


258,000 00 


210,200 00 


209,628 73 


5,550 00 


3,550 00 


989 97 


10,000 00 


59,800 00 


59715 90 


5,000 00 


5,000 00 


4,783 37 



$ 280,300 00 $ 280,300 00 $ 276,763 25 



Details of these expenditures will be found in Appendix 3 to this section, page F — 76. 



Cost of Loan Flotations — Consolidated Revenue and Audit Act, c. 27, 1931 $7,377,501 52 



Loan Flotation Charges, excluding discounts and commissions, were classified as follows: 

Fourth Victory Loan 1,192 34 

Fifth Victory Loan 3,192 68 

Sixth Victory Loan 7.726 09 

Seventh Victory Loan 22,289 87 

Eighth Victory Loan 3,359,928 87 

Ninth Victoiy Loan 3.685,801 99 

War Savings Certificates and Stamps 296,673 12 

Non-Interest Bearing Certificates 92 68 

Litho-printing six-month |% Trcasuiy notes dated March 1, 1946 199 80 

Treasury Bills— Printing tenders, $161.08; litho-printing bills, $243 404 08 



$7,377,501 52 



Administration and promotion expenses in connection with the flotation of various Victory Loans and 
sales of War Savings Certificates and stamps were incurred by the National War Finance Committee, the 
establishment of which was approved by P.C. 45, January 7, 1M2, as amended. A detailed breakdown of 
thei?e expenses will be found in Appendix No. 4 to this section, page F — 77. 

Additional expenditures on account of the Fifth, Seventh, Eighth and Ninth Victory Loans totalling 
$20,745,251.43, were made during the year and charged to Deferred Charges — Unamortized discounts and 
commissions on loans (see under Open Accounts further on in this Section) to be written off annually over 
the life of the loans. Of such total, $7,941,159.32 was paid to canvassers for commissions on bonds sold to 
persons who were not (a) included on a special names list, (b) classified under "employee subscriptions" or (c) 
members of the Armed Forces; $6,961,015 to approved dealers, and $5,843,077.11 to Banks, Trust and Loan 
Companies (P.C. 3586, May 15, 1944, and P.C. 8210, October 24, 1944). 

An amount of $74,722.62 representing profits in the National War Finance Committee Trading Account 
(See under Open Accounts further on in this Section) was applied as a credit against the expenditures 
for the Eighth and Ninth Loans. 



F^14 



PUBLIC ACCOUNTS: PART II 



As of March 31, 1946, there were 33 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation are listed below (asterisks 
denote separation date of December 31, 1945, while other separation dates are shown in parentheses). The 
travelling expenses of these employees, where the amount was $300 or over, are also shown: 



♦Banks, J $ 

Bedson, S. L. (Mar. 31).... 

*Beeby, L 

*Belanger, J. G 

*Bird, R. M 

*Brazeau, J. A 

Brough, R. R 

*Brown, A. F 

Budden, W. H. (Jan. 31)... 
*Campbell. E. F 

Cantelon, C. M. (Jan. 15) . . 

Chard, E.S. (Feb. 28) 

*Chuchem, I.J 

♦Clifford, R. C 

Cody, M. B 

♦Comtois, A. C 

Crack, W. C. (Feb. 28) 

♦Craig, H. A 

♦Craig, J. B 

♦Cullen, J. A 

DeMartigny, H. L 

Demers, R. (July 23) 

DePencier, J. C. (Nov. 30). 

♦Desaulniers, H 

♦DesGroseilliers, C. R 

♦DesRosiers, A 

♦DesRosiers, J. E. 

Dickinson, H 

♦Dion, Y. A 

♦Dooner, R.J 

♦Dumaine, T 

Dumoulin, J. R. (May 19) . . 
♦Dussault, J. L 

Fielder, F. M. (Jan. 31).... 

♦Goddard, N. C 

♦Graham, C. E 

♦Grieve, C 

Hanna, E. R. (Nov. 30) ... . 

Haslam, J. A 

♦Hill, H. B 

♦Johns, W. R 

♦Kerr, J 

♦Kidd, A. L 

♦Lacaille, C 

Landry, W. (June 30) 

♦Langevin, R. V 

Letourneau, A. (Nov. 30) . . . 

♦Longtin, D. D 

♦MacDonald, G. W 

♦Manning, T. R 

Marcette, J. D. (June 21) . . . 

♦McDonagh, J. F 

McKee, C. B. (Jan. 31) 

♦McMitchell, W. A 

McNeill, H. A. L. (Mar. 31) 



Salary 
rate 

2,400 00 
2,640 00 
3,000 00 
3,600 00 
5,000 00 
2,700 00 
4,200 00 
3,300 00 
6,000 00 
4,200 00 
2,400 00 
3,300 00 
2,700 00 
3,000 00 
3,600 00 
3,900 00 
2,700 00 
3,000 00 
3,600 00 
2,400 00 
4.800 00 
3,000 00 
5.200 00 
3,900 00 
3,300 00 
2,640 00 
3,600 00 
3,000 00 
2,700 00 
3.900 00 
3,000 00 
3,000 00 
3,300 00 
3,500 00 
3,300 00 
4,500 00 
2,700 00 
5,200 00 
3,000 00 
3,120 00 
2,400 00 
3,600 00 
3,900 00 
3,000 00 
2,400 00 
3,000 00 
3,000 00 
3.000 00 
3,000 00 
3,500 00 
3,600 00 
3,500 00 
4,800 00 
3,500 00 
3.180 00 



Travelling 
expenses 



439 14 

963 33 

564 33 

1,216 93 

1,100 20 
516 05 



1,603 41 

422 74 
398 44 



1,119 50 

650 02 

416 65 

1,248 22 

2,170 75 

1,343 06 

1,653 63 

1,272 57 



424 58 
895 91 

1,017 84 

478 19 

628 88 
423 75 
566 62 

1,294 05 

1,567 12 

486 14 



667 34 

1,147 38 

472 32 



♦Meunier, M 

♦Monast, C. N 

Morency, J. (Feb. 28) 

Morency, P. (Feb. 28) 

Morin, P. V. (Mar. 31) 

Morine, A. N. (Jan. 31).... 
♦Morris, K. L 

Munro, G. C. (July 6) 

Neif, J. H 

♦Nicol, R. T 

Nixon, S. E. (Jan. 15) 

♦Olson, C. R 

Paisley, J. R. (Jim. 31) 

♦Panneton, F 

Parker, J. W. (Jan. 31) 

♦Pearce, W. D 

Pearson, F. B. (Jan. 15) ... . 
♦Pezzack, T 

Phelan, F. J. (Jan. 31) 

♦Phoenix, Y 

♦Pibus, H. A 

♦Pigeon, E 

♦Poitras, A. D 

♦Prevost, J. P 

Provost, J. G 

Racine, J. R. (Nov. 15) 

♦Richardson, C. H 

Richardson, F. C. (Jan. 31). 

Richardson, I 

♦Robichaud, H 

♦Running, R. E 

♦St. Amant, A 

Seedhouse, J. H. (Aug. 15) . . 

Sellars, E. M. (Feb. 28) ... . 

Skead, J. M 

Skinner, R. H. L 

♦Spenard, A. F 

Spilstead, R. (Nov. 17) 

Stacey, G. N 

Taylor, T. N. (Sept. 30) ... . 
♦Tessier, J 

Thomson. J. M. (July 31) . . 

Tiffin, C.F. (Jan. 31) 

♦Torrance, J. W. T 

Turnbull.B. (Feb. 28) 

♦Turner, P. W 

♦Verroncau, P 

Westcott, F. J. (Oct. 31).... 

Whiteley. A. B. (Feb. 28)... 
♦Wilson, L.I.J 

Womersley, W 

♦Woodbridge. R 

Woolrich. H. (Aug. 31) 

♦Wright, J. E 



Salary 
rate 

3,000 00 
3,000 00 
3,300 00 
2,700 00 
3,000 00 
3,500 00 
3,600 00 
3,300 00 
3,800 00 
3,600 00 
6,500 00 
2,400 00 
3,600 00 
3,300 00 
5,000 00 
2,700 00 
4,400 00 
3,500 00 
4,400 00 
2,700 00 
2,700 00 
3,000 00 
3,600 00 
3,000 00 
3,000 00 
3,600 00 
7,500 00 
3,000 00 
2,700 00 
3,000 00 
2,700 00 
2,400 00 
2,400 00 
2,600 00 
4,000 00 
3,000 00 
2,700 00 
3,000 00 
4,500 00 
3,500 00 
3,000 00 
2,520 00 
3,000 00 
4,000 00 
5,000 00 
2,900 00 
2,640 00 
5,000 00 
2,700 00 
3,600 00 
3,600 00 
4.000 00 
2,700 00 
3,300 00 



Travelling 
expenses 

1,876 42 
1,005 44 



348 13 
1,372 00 

720 12 
1,602 22 

536 35 

972 61 

950 47 

604 91 



527 08 



1,218 68 

1,339 43 

303 10 



1,129 32 

1,977 66 

525 78 

1,732 65 



474 80 
316 74 



1,837 23 



1,001 17 



The following temporary or voluntary workers received travelling exf>enses of $500 or over: N. M. Adams, 
$673.59; G. D. Aiken, $699.22; W. M. Alley, $637.64; L. C. Amys, $1,362.83; A. B. Anderson, $1,273.58; G. K. 
Anderson, $1,143.95; K. B. Andras, $791.47; A. G. Andrews, $1,490.47; N. B. Anglin, $943.59; B. R. Ameill, 
$1,390.78; L. Aubin, $1,013; H. S. Backus, $836.40; T. H. Baker, $1,427.79; D. K. Baldwin. $2,189.36; D. M. 
Balfour, $516.09; G. V. Ballentine, $844.73; K. F. Barbour, $632.17; A. E. Barron, $1,104.55; H. D. Bartlett, 



DEPARTMENT OF FINANCE F— 15 

$778.18; S. G. Bartlett, $1,213.68; C. A. Beairsto, $953.06; C. G. Beatty, $500.14; C. C. Beaubien, $1,631.26; 
P. J. Beaubier, $1,135.64; J. I. Bedingfield, $954.97; N. Belanger, $1,183.38; Roger Belanger, $546.19; Roland 
Beknger, $515.46; H. B. BelJ, $1,038.51; J. V. Bell, $1,428.06; L. L. Beill, $1,235.68; P. W. Bell, $1,750.84; 
C. G. Bernard, $696.97; P. L. Bernard, $519.20; M. G. Berry, $536.56; C. Berthiaume, $1,231.06; P. Bertrand, 
$1,671.10; W. N. Bickle, $1,569.47; H. J. Bird. $559.59; G. A. Birks, $958.34; A. E. Black, $518.35; P. A. 
Blackshaw, $1,198.72; J. A. Boivin, $830.37; N. Bouffard, $1,072.54; J. B. Boughner, $672.61; J. O. Boulanger, 
$996.34; P. A. Brault, $597.03; G. Bray, $1,239.85; R. D. Brearley, $676.77; F. J. Brennan, $685.30; J. A. 
Brewster. $688.27; R. M. Brink, $851.12; L. W. Brooks, $1,082.86; J. R. Brousseau, $606.91; A. Brown, $637.97; 
J. S. Brown, $1,584.10; E. M. Bniton, $772.09; R. B. Buchanan, $585.01; R. V. Bullock, $1,190.45; E. G. 
Bulmer, $1,018.97; E. Bunting, $942.58; L. W. Burt, $1,371.99; P. Bussieres, $1,388.04; W. L. Caldwell, $808.21; 
A. H. Cameron, $1,162.68; P. F. Carey, $989.72; A. D. Carr-Hilton, $632.19; A. J. Cartan, $1,204.58; D. K. 
Cassels, $1,026.75; G. Cat allies, $809.28; A. H. Cater, $587.23; G. Cay, $514.75; A. B. Cay ley, $605.68; P. J. 
Chad.sey, $564.35; L. P. Chalmers, $937.10; C. Champagne, $1,817.79; C. F. Chapman, $532,90; P. Cinq-Mars, 
$1,073.46; J. A. Clark, $502.99; W. L. Clark, $2,365.32; C. P. Clarke, $1,198.70; J. 0. Clarke, $974.94; L. 
Clearihue, $608.50; L. Clerk, $531.22; H. E. Cochran, $2,237.80; A. C. Cochrane, $1,253.60; J. W. Cochrane, 
$2,764.14; K. A. Cockbum, $1,251.03; W. T. K. Collier, $1,396.52; L. Considine, $590.50; J. L. Cook, $1,398.85; 
C. J. Copithome, $1,326.44; D. S. Copus, $1,224.23; J. M. Corbiel, $2,013.11; C. L. Cowan, $774.56; M. D. Cox, 
$1,788.51; R. Cran, $519.36; K. H. Crane, $609.46; L. J. Crevier, $1,286.45; S. W. Crook, $699.58; G. W. Culver, 
$1,140.37; R. A. Daly, $723.49; S. M. Daniel, $1,558.11; W. M. Daniell, $1,326.21; F. Dansereau, $1,059.31; J. H. 
Davie, $1,162.25; J. L. Davis, $753.68; W. K. Davis, $897.74; T. F. Dawson, $1,298.70; M. C. Deans, $1,096.75; 
C. W. Dearberg, $857.30; H. V. DeBury, $1,236.74; G. C. Deeks, $1,085.06; A. N. deGalatoff, $949.33; S. B. G. 
Denton, $1,138.20; A. W. D'Eoitrement, $664.75; M. E. Dery, $724.72; P. G. DeTonnancour, $1,478.25; C. J. 
Dill, $654.77; J. M. Dillon, $624.96; R. M. Dixon, $920.73; 0. A. Doherty, $1,074.61; E. J. Doran, $1,230.34; J. 
M. Douglas, $1,523.41; S. T. Douglas, $1,158.52; R. Dubreuil, $709.52; J. P. Debuc, $1,383.52; L. H. Duelos, 
$582.01; J. C. Dumont, $935.54; H. V. Dunbar, $570.66; M. M. Dunlop, $638.80; D. P. Dwyer, $1,124.02; 
J. M. Ea.sson, $1,118.91; F. Edgell, $1,279.45; D. W. M. Erskine, $1,374.80; P. E. Ethier, $591.17; P. J. Evans, 
$576.10; F. W. F-alkner, $521.20; W. L. Faulkner, $1,031.16; J. R. Findley, $1,433.67; W. G. Flack, $1,115.20; 
L. J. Forbes, $981.83; J. Forget, $849.18; W. Forster, $1,016.47; J. A. Fouraier, $709.95; A. F. Francis, $898.80; 
W. R. Franks, $1,217.76; F. M. Eraser, $1,254.52; P. H. Frignon, $746.92; R. A. Fugere, $1,346.05; C. Gagnon, 
$615.16; G. Gagnon, $1,089.65; M. Gagnon, $1,486.79; J. R. Gale, $1,254.47; C. A. Gallagher, $827.42; R. E. 
Gardner, $897.76; J. E. Gameau, $1,239.36; R. Gelinas, $1,016.04; L. B. Gibson, $807.16; F. L. Gilbert, $647.85; 
A. Gillespie, $1,116.38; G. Gingras, $1,315.60; P. B. Girard, $1,436.55; R. Giroux, $1,143.29; E. E. Glasgow, 
$1,239.36; W. C. Goodman, $796; D. W. Gordon, $1,035.98; J. A. Gosselin, $1,448.11; E. D. Goulding, $1,457.60; 
J. L. Graham, $1,164.18; A. W. Grandchamp, $1,011.18; H. Gravel, $1,106.74; C. H. Guay, $1,618.41; E. Guay, 
$1,606.48; P. A. Guay, $1,423.83; F. R. Guptill, $762.24; T. Guy, $758.09; J. D. Hagar, $702.05; E. 0. W. 
Hall, $1,021.99; R. Hamel, $1,561.33; G. P. Hamm, $553.64; W. D. Hanley, $737.11; T. R. Hanson, $2,069.31; 
P. J. Harrington, $596.05; G. R. Harris, $1,915.50; S. W. Harris, $1,196.54; W. C. Harris, $551.99; W. M. Harris, 
$926.40; T. R. Hamson, $1,172; R. F. Hassen, $1,400.17; H. W. Hatch, $876.26; M. Hebert, $520.40; E. M. 
Henderson, $1,623.24; J. Henderson, $1,031.50; G. A. Henley, $51220; D. Henshaw, $2,899.14; E. R. Henry, 
$553.24; Eric R. Henr>', $939.40; G. Hey wood, $731.52; R. C. Hicks, $813.27; J. R. Hillborn, $1,063.25; T. M. 
Hockin, $1,082.24; K. Holdsworth, $516.65; A. E. Holmes, $912.94; L. J. Holmes, $804.86; J. T. Hopewell. 
$921.50; C. G. Horton, $1,240.50; W. M. Houston, $618.82; A. L. Howard, $1,193.19; H. P. Hubbs, $1,361.73; S. 
A. Hughes, $1,229.11; H. A. Humber, $1,433.42; P. E. Hume, $701.11; E. H. W. Husband, $507.17; B. A. Ingra- 
ham, $548.62; J. A. Inness, $713.02; F. J. Isard, $1,151.53; R. E. Jackson, $889.39; W. C. Jackson, $602.78; F. B. 
Jacob, $556.20; A. Jarvis, $658.10; W. H. R. Jarvis, $543.03; J. E. Jennings, $1,307.80; R. M. Johns, $907.78; 
T. E. Johns. $541.71; P. M. Johnson, $733.02; C. E. Jolly, $722.90; J. Joyal, $508.86; E. O. Keeler, $546.70; 
J. G. Kellam, $834.13; A. P. Kennedy, $1,469.58; E. M. Kennedy, $1,280.88; D. J. Kilgour, $749.30; E. F. C. 
Kinnear, $976.27; W. J. Kirby, $711.32; P. Knubley, $687.05; A. T. Kyle, $1,096.22; J. D. Labbe, $617.26; 
U. Labelle, $618.72; G. A. Lacouture, $1,147.05; G. Laflamme, $1,649.85; G. Lafleur, $1,856.65; G. C. Lajoie, 
$706.96; R. A. Lambert, $563.33; A. Lamoureux, $1,263.63; R. S. Lampard, $794.35; 0. S. Lampman, $877.56; 
G. Landry, $714.05; H. Langevin, $501.79; R. Laplante, $831.82; J. A. Lapointe, $875.95; N. Laramee, $1,113.22; 
E. G. Lawrence, $501.46; J. L. Lawther, $532.48; L. G. Layton, $1,437.69; J. A. Leddy, $824.69; D. R. Lee, 
$1,428.89; H. B. Lee, $1,311.30; W. C. Lee, $925.99; T. Lemay, $1,298.80; J. P. LeMoine,"$581.12; G. T. Ivcmon, 
$567.75; V. C. Lepine, $565.26; H. Letourneau, $809.12; J. L. Letroy, $515.55; R. P. Leveque, $1,026.12; G. C. 
Lind.?ay, .$914.87; C. Longpie, $1,725.57; D. W. Lonsdale, $605.14; J. A. Lumsden, $923.20; W. J. Lyons, 
$1,559.11; E. M. MacBrayne, $1,985.05; C. A. MacDonald, $1,427.59; M. MacDonald, $1,474.20; N. D. Mac- 
Donald, $765.78; K. G. MacDuffee, $784.20; W. E. MacGiUivray, $893; R. Maclnness, $1,912.34; J. L. MacKee, 
$1,506.10; W. G. MacLaren, $661.19; D. D. MacLeod, $777.59; N. L. MacNames, $1,719.70; D. J. MacNeill' 
$533.28; J. D. MacPherson, $1,068.78; G. Magnan, $512.71; F. P. Mallon, $1,382.38; D. B. Mansur, $1,495.21; 
R .Marchand, $1,362.36; J. M. Marion, $504.05; B. K. Marshall, $1,172.70; C. H. D. Marshall, $1,202.21; J. R. 
Martin, .$561.52; B. H. Mason, $1,408.34; W. Mason, $870.35; H. A. Matthews, $1,041.99; R. W. Maxwell, 
$541.92; C. A. May, $553.12; E. R. Mayall, $1,178.57; F. G. McArthur, $935.68; C. W. McBride, $1,529.10; A. S. 
71033—10 



F— 16 PUBLIC ACCOUNTS: PART II 

McCant, $650.29; H. J. McCarrey, $1,209.07; D. McCarthy, $726.26; O. E. McCarthy, $1,055.05; W. H. 
McCormick, $1,316.72; J. E. McCready, $1,146.38; B. L. McCutcheon, $972.23; S. L. McGinnis, $763.65; 
J. H. Mcintosh, $949.17; G. A. McKay, $1,000.81; J. 0. McKenzie, $1,202.71; V. J. McLellan, $677.25; W. J. 
McLelland, $973.28; R. S. McMurdo, $1,040.70; T. D. McMurray, $636.11; W. E. McMurtry, $705.80; G. R. 
McPhee, $1,336.52; W. D. Meikle, $527.30; J. B. Milette, $590.48; J. E. Miloche, $660.65; E. Miller, $1,202; 
L. G. Mills, $1,828.24; L. G. Millson, $805.08; D. L. Mitchell, $1,172.95; T. F. Moore, $562.57; H. L. Moreau, 
$768.62; A. Morissette, $1,241.24; D. E. Morri.son, $1,141.16; R. S. Morton, $585.47; J. C. Munro, $683.50; W. H. 
Nanson, $944.65; C. R. Nash, $1,398.91; T. H. Newell, $759.97; N. A. Normand, $998.42; A. Normandin, 
$1,260.45; R. B. O'Brian, $1,007.78; A. B. Odilum, $774.76; S. B. O'Hara, $519.49; C. J. Oliphant, $1,389.35; 
I. Olivier, $1,042.75; F. E. Ogbome, $536.14; A. E. C. Oxley, $571.38; D. J. Packard, $664.85; C. Page, 
$1,267.40; E. J. Papillon, $704.78; P. Parrott, $898.70; J. G. Pattee, $1,035.76; D! D. Patterson, $651.98; 
J. S. Patterson, $1,432.64; P. R. Payn, $565.57; E. G. Pearson, $760.13; L. A. Pedneault, $878.40; F. W. Peel, 
$1,203.59; F. Pepper, $1,587.34; J. A. Pequegnat, $548.69; E. G. Percival, $912.30; M. Pesant, $912.90; Y. Phenix, 
$745.40; A. O. Philip, $749.65; A. L. Pidgeon, $518.70; A. G. Plaxton, $780.74; H. A. Plow, $731.47; K. E. 
Plumpton, $1,312.29; E. R. Pope, $709.57; A. V. Pothier, $1,776.24; F. J. Potter, $1,320.00; A. C. Powell, 
$1,317.34; G. R. Price, $993.27; W. H. Price, $1,242.60; E. L. Pudden, $931.34; W. R. Purves, $2,617.65; J. R. 
Pyper, $526.93; H. J. Reid, $1,196.57; W. A. Reid, $1,084.99; R. J. G. Reiner, $1,629.77; M. L. A. Richard, 
$1,468.19; J. B. Ridley, $1,363.70; D. Ritchie, $531.20; S. G. J. Robbing, $791.97; J. A. Roberts, $1,478.76; 
R. W. Robertson, $966.70; H. B. Robinson, $1,017.45; W. A. Robinson, $1,034.66; S. H. Robitaille, $1,513.44; 
F. Rochon, $895.98; J. B. Ross, $1,475.88; P. Riid, $624.60; G. C. Rundle, $776^5; G. G. St. Pierre, $787.27; 

B. C. Samis, $612.87; J. B. Saundere, $862.15; W. W. Shaver, $501.85; R. J. Shaw, $773.50; R. M. Sheppard, 
$684.84; F. A. Sherrin, $1,715.52; D. G. Simpson, $2,046.71; E. W. Simpson, $1,581.97; J. T. Skelly, $1,633.03; 

C. R. Slip, $1,759.87; W. T. Slisson, $591.35; E. G. Sorsoleil, $1,650.27; J. V. Sorsoleil, $676.91; E. G. Spaulding, 
$529.36; J. W. Speer, $539.30; A. G. A. Spence, $1,359.80; H. D. Stanley, $1,294.06; A. H. Stevens, $546.17; 
H. M. Stevens, $675.69; J. B. Stevenson, $878.83; G. C. Stewart, $1,662.12; D. A. Street, $1,583.93; R. C. F. 
Sutcliffe, $627.36; H. E. Sutton, $565.14; J. E. Sydie, $1,074.91; C. Taillon, $1,721.18; F. Tanguay, $599.20; 
E. H. Tanner, $795.61; C. R. Taylor, $502.61; G. H. Taylor, $821.08; T. S. Taylor, $537.38; R. Tevendale, 
$736.22; P. Theberge, $1,495.82; G. Thibodeau, $1,462.65; C. A. Thompson, $561.01; G. M. Thompson, $1,584.38; 
K. G. Thompson, $620.40; C. A. Thomson, $834.82; W. E. Thomson, $1,472.19; W. H. A. Thorburn, $810.86; 
R. G. Thorley, $977.43; H. B. Tindale, $715.85; J. B. Topp, $1,411.50; J. Toupin, $573.12; G. K. Towers, 
$568.34; H. L. Trapp, $748.41; R. Trottier, $1,298.12; W. G. Tubby, $1,127.05; H. Turgeon, $536.45; A. C. Turner, 
$1,459.55; E. W. Turner, $655.70; D. Valois, $945.05; H. J. Vandewater, $995.62; F. G. Venables, $1,340.86; 
J. H. Vernon, $1,807.15; M. Verrault, $1,604.22; P. Vidal, $1,025.12; R. W. Wadds, $824.36; R. B. Wadsworth, 
$655.48; L. Wakelin, $602.10; J. H. Walker, $531.21; W. A. Wall, $1,302.82; T. G. Walsh, $1,081.48; A. G. 
Walwyn, $1,043.48; G. R. Warburton, $1,010.32; B. H. Wa;tson, $584.88; E. A. Webb, $1,653; L. A. Weinreb, 
$735.16; A. G. Welch, $572.60; D. B. Weldon, $535.74; F. G. Weller, $1,332.12; J. J. West, $2,149,10; W. W. 
Whelan, $666.85; W. T. White, $777.80; E. A. Whitworth, $672.70; L. M. Wightman, $1,469.49; D. R. Wiley, 
$507.98; G. C. Wilkins, $1,118.61; M. G. Wilkinson, $884.18; A. H. Williams, $1,021.29; R. Wilson, $971.02; 
R. C. Wilson, $602.38; T. B. Wilson, $850.44; W. F. Wilson, $2,102.23; W. G. Wilson, $1,293.34; G. R. Win- 
chester, $523.79; J. D. Winslow, $758.74; F. A. L. Woodland, $1,538.46; G. E. Wootten, $1,595.26; L. F. 
Worsley, $579.74; D. A. Wotherspoon, $610.67; J. R. Wright, $1,117.05; R. K. Wright, $897.57; G. S. Yardley, 
$634.48; N. D. Yoimg, $1,275.55. 

Suppliers receiving $5,000 or more: Advertising Agencies of Canada, $1,540,165.03; Alberta Government 
Telephones, $5,894.02; Bank of Canada, $127,634.97; R. Beauchamp, $7,728.00; Bell Telephone Company of 
Canada, $86,322.72; British American Bank Note Company, Limited $769,858.56; British Columbia Telephone 
Company, $12,234.40; Estate of Dominic Bum?. $12,136.00- Canadian Bank Note Company, Limited, $559,623.60; 
Canadian Daily Newspapers Association, $27,808.37; Canadian National Express, $7,163.04; Canadian National 
Telegraphs, $17,800.97; Canadian Pacific Express Company, $8,006.75; Canadian Pacific Telegraphs, $19,189.59; 
Day Sign Company Limited, $12,544.74; Dominion Government: Foreign Exchange Control Board, $9,599.58; 
Department of National Defence— Army Services, $37,916.66, Naval Services, $15,532.37, Air Services, $28,962.41, 
National Film Board, $219,460.54, Post Office Department, $60,092.80, Department of Public Printing and 
Stationery, $331,540.05; Dominion Oxygen Company, $6,962.04; Dyment, Limited, $5,384.69; The T. Eaton 
Company, Limited, $23,346.22; General Advertising Incorporated, $11,550.26; J. J. Gibbons, Limited, $10,895.65; 
L. R. Greene, Limited, $15,229.46; S. S. Holden, Limited, $13,755.18; Hook Signs, Limited, $5,885.25; Hollywood 
Victory Committee, $5,829.74; The Jam Handy Organization, Incorporated, $43,506.96; A. Kimball, Limited, 
$11,975.84; A. Laflamme $,9,718.50; Manitoba Telephone System, $5,104.13; Maritime Telegraph and Telephone 
Company, Limited, $5,532.97; Paramount Pictures, Incorporated, $15,979.85; Remington Rand, Limited, 
$10,062.04; The Royal Trust Company, $6,900; Royal York Hotel, $10,048.40; Savage Display Service, $8,546.71; 
Scythes & Company, Limited, $12,565.85; Southam Press, $49,871.44; Trans-Canada Air Lines, $9,178.70; 
Twentieth Centrj^ Fox Film Corporation, $36,467.26; Underwood, Limited, $7,544.30; Unique Products 
Limited, $47,360.55; John Walter & Sons, Limited, $8,372.16; Windsor Hotel, $5,492.72. 



DEPARTMENT OF FINANCE F— 17 

The following table exhibits details of sales and expenses (excluding premiums and discounts) of the 
Eighth and Ninth Victory Loans as at March 31, 1946: 

Eighth Ninth 

Victory Loan Victory Loan 

1945 1945 

Sales Analysis — 

Total Sales $ 1,563,619,350 00 $ 2,027,486,300 00 

Number of Subscriptions 3,178,275 2,947,636 

Expenses to March 31, 1946 $ 13,100,283 57 $ 14,990,491 70 

Percentage of expenses to Total Sales -838 -734 

Expense Analysis — 

Salaries 605,597 86 707,122 16 

Travelling expenses 399,013 19 442,034 14 

Postage and express 72,684 49 76,295 17 

Communication services 105,008 28 108,447 92 

Stationery and printing 93,936 92 88,361 50 

Equipment and rental 35,462 42 33,844 40 

Office rent, light, heat and janitor service 96,785 70 115,200 78 

Organization expenses 78,963 63 87,824 48 

Advertising and publicity 1.521,914 54 1,328,054 95 

Printing and distribution of bonds 695,145 41 730,650 58 

Commissions to salesmen 3,449,920 41 4,490,945 80 

Remuneration to banks, trust and loan companies 2,551,089 33 3,290,703 91 

Remuneration to dealers 3,437.450 00 3,523,040 00 

Bond Trading Profit 42,688 61Cr. 32,034 OlCr. 



$ 13,100,283 57 $ 14,990,491 70 



Note. — See page F-16, 1944-45 Public Accounts, for table giving details similar to the above in respect of the 
first to seventh Victory Loans. The figures in such table are, however, subject to slight adjustment by 
reason of small expenditures made this year in respect of the fourth, fifth, sixth and seventh loans 
(see page F — 13). 



PREMIUM, DISCOUNT AND EXCHANGE 
Premium, Discount and Exchange $ 14,733,764 37 



This amount represents the excess of disbursements over receipts on this account for the current fiscal 
year. For details see Sundiy Suspense Accounts, page F — 64. 



SUBSIDIES AND SPECIAL COMPENSATION TO PROVINCES 

Subsidies to Provinces 

Piince Edward Island 381,931 88 

Nova Scotia 705,140 18 

New Brunswick 732,385 76 

Quebec 2,866,589 88 

Ontario 3,155,007 48 

Manitoba 1,717,284 18 

Saskatchewan 2,049,775 00 

Alberta 1^35,075 00 

British Columbia 1,003,439 86 



$ 14,446,629 22 



Apijendix 5 to this section, page F — 79 shows by provinces the amount to which each is entitled and the 
individual payments made. 
71033—101 



F— 18 



PUBLIC ACCOUNTS: PART II 



Special Compensation to Provinces 

Compensation to Provinces in lieu of Income and Corporation Taxes under the 

Dominion-Provincial Taxation Agreement Act, 1942, c. 13, 1942-43 $ 98,051,768 64 



Under the provisions of the Dominion-Provincial Taxation Agreement, 1942, c. 13, 1942-43, the Minister of 
Finance, with the approval of the Governor in Council, may enter into an agreement with the government of 
any province to provide, subject to terms and conditions, that the province and its municipalities shall cease 
to levy personal income and corporation taxes for the duration of the war and for a certain readjustment period 
thereafter, and to provide for the payment of compensation by the Dominion to the province therefor. 
Section 5 of the Act provides, subject to terms and conditions, for compensation to the provinces by the 
Dominion for loss of revenue re tax on sale of gasoline. The annual Dominion compensation for corporation, 
income and gasoline taxes is computed on a basic year, being, in the case of each province or municipality 
concerned, the fiscal year ending nearest to December 31, 1940. 

Compensation to provinces, in return for vacating the personal income and corporation tax fields for the 
duration of the war, and for reduction in gasoline revenue, was as follows : 



Income and Corporation Taxes 



Year Ending 



Amount 



Gasoline Tax 



Year Ending 



Amount 



Total 



Prince Edward Island . 

Nova Scotia. 

New Brunswick 

Quebec 

Ontario 

Manitoba 

Saskatchewan 

Alberta 

British Columbia 



Mar. 31 , 
Feb. 28, 
Jan. 31, 
Mar. 31 , 
Mar. 31 , 
Jan. 31, 
Jan. 31, 
Mar. 31 , 
Mar. 31 , 



1946 
1946 
1946 
1946 
1946 
1946 
1946 
1946 
1946 



701,943 96 

2,911,078 03 

3,650,067 45 

20,199,289 58 

28,269,707 03 

5,547,824 37 

5,826,774 04 

15,189,342 93 

12,046,642 89 



Nov. 30, 1945 
Oct. 31, 1945 



390,958 95 
83,583 99 



Mar. 31 , 1946 
Apr. 30, 1945 
Apr. 30, 1945 



2,440,839 89 

276,283 56 

10,951 64 



Mar. 31, 1945 



506,480 33 



$ 94,342,670 28 



$ 3,709,098 36 



701,943 96 

3,302,036 98 

3,733,651 44 

20,199,289 58 

30,710,546 92 

5,824,107 93 

5,837,725 68 

15,189,342 93* 

12,553,123 22 

$98,051,768 64 



* Including adjustment under authority of the Dominion-Alberta Supplementary Taxation Agreement Act, 
c. 17, 1945. 



Vote 61 To enable the Minister of Finance, subject to agreements with the provinces, to 
guara-ntee the provincial liquor revenues of the provinces entering into an agreement, 
purf'Uant to the offer made by the Minister of Finance to the Provincial Premiers on 
March 2, 1943, whereby in consideration of the provinces raising retail prices for 
spirits by an amount at least sufficient to absorb the increase in excise duty of $2 per 
proof gallon imposed under amendment to the Excise Act, Chapter 9, Statutes of 
Canada, 1943, and an additional amount equivalent to $2 per proof gallon, the 
Dominion guarantees for the duration of the wartime liquor control restrictions, the 
liquor revenues of each province on the basis of such revenues received during the 12 
months ending June 30, 1942, provided that any payments necessary to fulfil the guar- 
antees given under this authority shall be paid out of any unappropriated moneys in the 

Consolidated Revenue Fund I 

Expenditures 

As of March 31, 1946, no payments had been made under this authoritj'. 



1 00 
nil 



MISCELLANEOUS GRANTS AND CONTRIBUTIONS 
Vote 62 Canadian General Council of the Boy Scouts 



9,000 00 



DEPARTMENT OF FINANCE F— 19 

Vote 63 Dominion Council of the Girl Guides $ 4,860 00 



Vole 64 Royal Astronomical Society $ 1,620 00 



Vole 65 Royal Canadian Academy of Arts $ 2,025 00 



Corporation of the City of OtlaMa-, Ottawa Agreement Act, c. 27, 1945 $ 525,000 00 



The agreement as ratified by c. 27, 1945, provides for payment to the Corporation of tlie siim of $300,000 
annually for a period of five years from July 1, 1944, such payment to be made in quarterly instalments. The 
above amount was paid to the Corporation in respect of the period July 1, 1944 to March 31, 1946. 



National Battlefields Commission, c. 57, 1908, and Amendments $ 75,000 00 



This amount is a statutory grant to the National Battlefields Commission for the acquisition, management 
and control of national battlefields under the provisions of c. 57, 1908, an Act respecting the National Battle- 
fields at Quebec. The accounts of the Commission are audited by the Auditor General of Canada pursuant 
to section 14 of the Act and his report in this connection will be found in Appendix 8 to this section, 
see page F — 98. 



GENERAL 



Vote 67 Tariff Board, including the Dominion Trade and Industry Commission — Payments may be 
made notwithstanding anything in the Civil Service Act or Regulations 

Salaries 

Cost of Living Bonus and Other Pay-list Items 

Travelling Expenses 

Telegrams and Telephones 

Printing and Stationery 

Reporting Service 

Dominion Trade and Industry Commission 

Sundries 

A Annuity to Retired Member of the Board 



This vote was provided for the expenses of administering the Tariff Board Act, c. 55, 1931, under which, in 
respect of goods produced in or imported into Canada, inquiries into costs of raw materials, production, trans- 
portation, labour and prices are made and findings reported to the Minister of Finance. The Act also 
empowers the Board to hear, and give decisions on, appeals from tariff rulings of the Department of National 
Revenue. The Dominion Trade and Industry Commission Act, c. 59, 1935, provides for the establishment of 
commodity standards and investigation into complaints respecting unfair trade practices. 

As of March 31, 1946 there were 13 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date or at date of separation (shown m 
parenthesis) follows. Salary rate indicated by an asterisk includes war duties supplement. H. B. McKinnon, 
Chairman, $12,000; R. Cousineau, $3,000; J. C. Leslie, $2,940; J. R. MacGregor, $6,000; P. G. Turner, $5,400*, 
(May 31). 
A Annuity to M. N. Campbell under the provisions of Section 8 of the Act. 



Estimates 


Allotments 


Ex 


penditures 


63,090 00 


63,090 00 


40,345 00 


3,480 00 


3,480 00 




1,844 62 


1,000 00 


1,000 00 




246 70 


500 00 


500 00 




15 26 


1,000 00 


1,000 00 




441 46 


500 00 


500 00 




11 70 


1,000 00 


1,000 00 






1,500 00 


1,500 00 




906 83 


2,500 00 


2,500 00 




2,499 96 


$ 74,570 00 


$ 74,570 00 


$ 


46,311 63 



F— 20 



PUBLIC ACCOUNTS: PART II 



Vote 68 (and (a) Vote 460, Supplementary Estimates; (6) Vote 660, Further Supplementary Estimates) 
To provide for the expenses of the Comptroller of the Treasury's Office 

Allotments Expenditures 



A 
B 
C 
D 

E 



Estimates 

Salaries 3,765,520 00 

Cost of Living Bonus and Other Pay-list Items 507,040 00 

Printing and Stationery and Office Equipment 500,000 00 

Travelling Expenses : 60,000 00 

Rent of Equipment 110,000 00 

Sundries 90,000 00 

Postage — Family Allowance Cheques 540,000 00 

$5,572,560 00 



3,798.520 00 
480,540 00 
501,500 00 
59,000 00 
106,500 00 
93,000 00 
533,500 00 



3,795,528 51 
479,640 33 
501,119 46 
57.159 91 
106,085 65 
92.552 63 
533,312 86 



5,572,560 00 $5,565,399 35 



This vote was provided to defray the expenses of the office of the Comptroller of the Treasury in carrying 
out the duties imposed by the Consolidated Revenue and Audit Act, c. 27, 1931, including the issue of public 
moneys from the Consolidated Revenue Fund, the provision of accounting services for Government Depart- 
ments, and other duties assigned by the Governor in Council. 

As at March 31, 1946, there were 3,549 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rates indicated by asterisks include war duties supplements. 

The travelling expenses of these employees where the amount was $300 or over are also shown: 

Salary Travelling Salary Travelling 

rate expenses rate expenses 



Mclntyre, B. G. Comp- $9,000 00 

troUer of the Treasury 

Hodgkin, J. 0., Asst. Comp- 6,000 00 

troller 

Adams, I. M 2,520 00* 

Alien, A. T 4,620 GO* 

Anderson, J. (Feb. 27) 4,320 00 

Anderson, J. P 3,120 00* 

Anderson, T. R. C 4,800 00* 

Angers, C. E 3,600 00* 

Atkinson, C. T 2,700 00* 

Bannard, A. W 5,400 00* 

Barnhill. C. E 2,400 00* 

Beach, N. E 4,320 00* 

Beattie, L. McD 2,700 00* 

Beaudoin, J. R. L 3,600 00* 

Beauvais, J. E 3,840 00 

Berthe, E. H 2,700 00 

Bishop, J. T 2,700 00 

Blagdon, J. A 2,640 00* 

Boswell, A. L 3,120 00* 

Bott, G. E 2,700 00* 

Bowie, G. G 2,460 00 

Bowles, T 3,120 00 

Bradford, C 2,400 00 

Brindell, E. J 3,960 00 

Brisson, J. T 4,320 00 

Brown, H. J 3,520 00* 

Buchanan, A. B 2,700 00 

Buchanan, W. A 2,700 00* 

Buckingham, H. C 2,580 00* 

Bullock, J 2.460 00* 

Burdett, R. A 3,600 00* 

Bums, C. H 2,400 00 

Burns, E 2,400 00 

Burton, C. H 2,700 00* 

Callaway, N. M 2,580 00 

Cameron, F.J 4,140 00* 

Caron, J. P 2,640 00* 

Cashion, W 2,700 00* 

Charlton, H. G 3,780 00* 

Cheney, G. H 4,300 00* 



Clark. J. A 

Coburn, F. G 

Coffin, L. L 

Cordes, H. G. M 

$ 1,748 34 Corrigal, H. W 

Couillard, J. E 

Cousins, W. J 

Craig, H. C 

657 44t Craig, L. C 

Crocker, C. C 

CuUen, J. B 

862 97t Currans, H. D 

Currie, G. F. (Oct. 23) 

3,497 57t Cuthbert. C. E 

Cuthill, D.J 

Dancey, J. E 

Darling, W. L 

848 86 Davies, D 

Davis, R. E 

Dawson, J. D. (on loan to 
Department of National 
War Services) 

deJocas, H 

Dilks, C. N 

Donkin, F. W 

Donkin, L. E 

1,690 36t Donnelly, B. C 

Doris, C. P 

Dorval, J. G. W 

Dovle, W. H 

Drew, D. S 

Drew. W. G 

Duncan, C. C 

Duncan, J. K 

Edwards, E. R 

Fagan, M. E 

Fairbairn, W. B 

Fauvel, B. A 

Fee, J. H 

Fergus, M.J 

3,095 20t Feron, F. G 

336 29t Fidler, M. D 



3,120 00 

4,980 00* 2,089 87t 

3,240 00 

3 240 00* 702 40 

2,400 00 

3.600 00 

2,460 00* 

4,140 00 1,574 73 

4,260 00 

3,420 00* 

3,520 00* 

2,400 00 

2,400 00 

2,640 00* 

3,120 00 

3,000 00 869 19 

2,700 00* 

2.460 00* 

4,800 00* 



3.600 00 1,200 55t 

3.360 00 

3,120 00 

4,440 00 

2,400 00 

3,600 00* 

3,240 00* 

2,640 00* 

2.460 00* 

3,120 00* 

2.820 00* 

3,820 00* 1,480 93 

2.700 00* 

2,700 00 

3,120 00 

2,880 00 

2.400 00 

2,940 00* 

2,700 00* 

3,360 00 

3,780 00* 1,228 35 



DEPARTMENT OF FINANCE 



F— 21 



Salary Travelling 

rate expenses 

FitzSimons. J. A 2,700 00 

Flanagan, P. T 3.600 00 

Flegg, H. V 2,700 00 

Foisy, W 3.600 00 

Foulds, J. T 2.700 00* 

Franklin, A. V 5.4C0 00* 

Fraser, J. A 3.900 00* 330 52t 

Frost, E. L 3,060 00 

Gagnon, P. E 3,600 00 

Garland, G. A 2,400 00 

Gilman, H. D 4,140 00 

Gimblett, R. J 2.460 00* 

Graham, H. M 2,700 00 

Grant, H. L 2,700 00 

Gray, A 3,780 00* 

Greenway, W. J 5,400 00 

Hall, CO 2,460 00* 

Hammell, W. F 2,460 00 

Hart, D 2.700 60 

Hawkins, E. W. (Feb. 1) .... 2,700 00 

Hearnden, G. E 2,400 00 

Hearnden, J. R 2,700 00 

Hekking, A 2,400 00 

Henderson ,W. R 3,600 00 

Hendry, D 3,240 00* 

Hester, H. H 4,140 00 

Hoare, G. A. . . ." 3,840 00* 

Hodgins, G. W. F 3,600 00 

Hoganson, E. F 3,120 00 

Holmes, F. W 3,600 00* 

Horton, J. W 2,700 00 

Houghton, J. E. W 3,900 00* 

Hussey, J. 2,820 00* 

Jarvis, H. A. (July 14) 2,700 00 

Jesshope, E. V 3,120 00 

Johannsson, M 2,700 00 

Johnson, A. B 2,700 00 

Jones, L. E 2,700 00* 

Keating, N. A 2,700 00 

Kelley, H. W 2,460 00 

Kelley, J. C 3,600 00* 

Kelly, J. 1 3,600 00* 

Lacombe, J. A 3,900 00* 

Lafortune, E. A 3.120 00* 

Lancaster, H. L 3,900 00* 

Landiy, G. L 3,120 00* 

Lane, J. P 2,400 00 

Langdon, E. T 4,980 00 

Larkin, E. P 2,700 00* 

Latendresse, J. A. R 4,140 00 

Lauchlan, W 4,140 00* 

Leeman, J. A 3,100 00* 1,886 46 

Lemay, J. A. (Sept. 1) 4,140 00 

Lemay, J. H. (On loan to 
Department of National 

War Services) 3,720 00* 

Little, G. P 3,420 00* 

Little, J. W 2,820 00* 

Lodge, W 2,520 00* 

Lomax, J. M. (Transferred 
to Department of Veter- 
ans Affairs, Nov. 1) .. 3,780 00 1,915 53t 

Long, C. E 3,120 00* 

Lynas, J. A 2,700 00* 

Lynch, M. E 2,580 00 



383 33 

820 97t 

2,665 41t 



1,096 90t 



MacDonald, D. A , 

Mackie, T. E 

Marcoux, J. O. J 

Matheson, C. P 

Mattice, W. J 

May, P 2,700 00* 

McCarthy, H. C 2.700 00 

McCarthy, W. W 2,700 00 

McCoy, A. F 2,820 00* 

McCoy, J. P. (June 10) .... 2,400 00 

McCracken, H. M 3,120 00* 

McCullough, W. W 2,700 00 

McCutcheon, L. W 4,140 00 

McCutcheon. R. E 2,700 00 

McDougall, S 3,180 00* 

McGill, J. J 4,500 00 

McGuckin, J. C 2,700 00* 

McMullen, J. E 3,600 00 

McPhail, A. S 3,360 00 

McQuarrie, W. E 2,820 00* 

Meagher, P. L 2,820 00* 

Megaffin, W. H 3,120 00 

Mitchell, A 2,640 00* 

Monk, G. B. (Sept. 1) 3,120 00 

Moore, W. P 3,240 00 

Morgan, L M 4,780 00* 

Morrison, T. W 2,460 00* 

Morton, R. L 3 840 00 

Myers, J. W 3,780 00 

Neville, P. V 2.700 00 

Noonan, J. V 2,400 00 

O'Brien, C. L 2,460 00 

O'Connor, W.J 3,840 00* 

O'Dempsey, J. A. (Nov. 1) . . 2,400 00 

Oliver, D. W. G 4,800 00 

Olmsted, W. B 2,700 00* 

Pariseau, P. E 3,240 00 

Payne, S. A. (Mar. 24) .... 2,700 00 

Pells, J. S 2,820 00* 

Phenner, C. C 2,820 00* 

Phillips, T. F 3,600 00 

Playfair, R. C 5,300 00* 

Pollard, G. H 2,400 00 

Powers, G 2,580 00* 

Pratt, C. A 2,580 00* 

Pratte, J. E. H 4,980 00* 

Radford, W. G 2,700 00 

Rathwell, W. K 3,840 00 

Rattey, J. R. T 2,700 00 

Rayner, H. B 3,840 00* 

Jleilly, T. H 2,700 00 

Reny, J. N. G 2,700 00 

Rice, G. J 2,520 00* 

Rocque, J. L 3,120 00 

Rolston, J. R 2,700 00 

Roy, J. L 3,600 00* 

Rusk, H 3,120 00* 

Russell, J. G. (Transferred to 
Department of Veterans 

Affairs, Sept. 1) 2,880 00 

St. Jean, E. R 2,820 00* 

Salmon, J. A 2,700 00* 

Sawyer, E. A 3,600 00 

Scatcherd, E. C. (Oct. 12) ... 2,940 00 

Schofield, C. A. •, 2.460 00* 



Salary 


Travelling 


rate 


expenses 


3,000 00 




2,940 00* 


730 OOt 


3,000 00 




3,420 00* 




3,120 00 


2,341 46 



534 lit 



889 15 



1,439 07 



305 lat 

2,568 16t 
703 48t 



522 Sit 



300 05 

384 60t 
897 00 

1,048 85 
1,557 52t 



850 55 



F— 22 



PUBLIC ACCOUNTS: PART II 



Salary 
rate 



Travelling 

expenses 



Salary 
rate 



Travelling 

expenses 



Sheppard, W. T 3,120 00* 

Simpson, J. H. V 2,400 00 

Skinner, G 2,700 00 

Slasor, H 3,840 00* 

Sloman, H 5,400 00 

Smith, J 3,600 00 

Smithers, H. L 3,600 00 

Smythe, A. E 3,120 00 

Somerville, J. M 2,700 00 

Spence, W. C 2,700 00 

Stanley, G. M 2,700 00* 

Stephenson, P. C 4,800 00 

Stevens, J 4,620 00 

Stokoe, T. N 2,940 00 

Stremes, F. W 3,120 00 

Strong, R. A 3,120 00 

Taylor, B. E 2,400 00 

Tobin, G. L 2,640 00* 

Tremblay, R 3,360 00 

Tressider, G. N 2,580 00 

Turner, E. K 3,600 00* 

Turner, 0. D 3,240 00* 

Viau, M. E. A 2,400 00 

Virr, L. S 2,820 00* 

Wagstaff, F. L 2,700 00 

t These items include an amount of 
amount of $1,116.41 charged to Department 



315 50 



328 85 



1,669 62 



406 07 
728 77 



Waldorf, C. V 3,600 00* 

Walton, W. S 2,820 00* 

Waters, R. V 3,240 00* 404 56 

Weeks, F. 5,400 00 

Weir, J. W 2,700 00 

White, H. J 2,700 00 594 76t 

Whittle, D. G 6,000 00* 

Wilkinson, C. L 2,700 00 

Willis, T. G. (Jan. 1) 3,120 00 369 00 

Wilson, H. E 2,940 00* 

Wilson, H. T 3,420 00 

Wilson, W. T. (Transferred 
to Wartime Prices and 

Trade Board, Jan. 1)... 4,440 00 1,085 34 

Wood, E. E 4,620 CO 

Wood F. E 6,000 00* 947 32t 

Wood, W. J 2,700 00 

Woodside, E. H. S 4,080 00 

Woolsey, A. G 3,120 00* 

Worden, G. F 3,120 00 

1,471 04 Wright, C. J 3,120 00* 

Wurtele, W. G 3,840 00 675 87 

Wymbs, A. D 3,840 00* 

Yetts, C.N 3,120 00 

1,910 62t 

S23,878.95 charged to War and Demobilization Allotment and an 

of National War Services, War and Demobilization Allotment. 



A Printing and Stationery and Office Equipment. Payments were made to the Department of Public Printing 
and Stationery. 

B Travelling Expenses. The following employees, whose salary rates were under $2,400 on that date, or whose 
salaries were paid from other accounts, received travelling expenses of $300 or over. A. J. Banks, $949.81 
(including $308.04 charged to Department of Veterans Affair,?, Vote 399) ; A. C. Brooks, $396.50; W. R, Butchart, 
$969,40; G, W. Cameron, $533.45; Y. D. Chevrier, $895,99; J. S. Cormack, $595.80; R. Cosgrove, $855.45; 
R. C. Gauthier, $629.95; L. A. Graham, $726.17; W. W. Holcombe, $1,508.55; L. Latremouille, $868.96; 
R. Matheson, $458.17; J. C. Paquette, $978.93; G. A. Pink, $616.21; D. J. Quail, $385.92; W. A. Renwick, 
$597.76; M. L. Sully, $1,567.32; W. J. Tubman (included under War and Demobilization Allotment); 
E. W. Whitmore, $792.22. 

C Rent of Equipment. Payments were made to the International Business Machines Co., Ltd., for rental 
of accounting machines. 

D Sundries. Includes costs of embossing addressograph plates in preparation for Family Allowance payments 
as follows: Addressograph— Multigraph Sales Agency, $15,816.37; part-time assistance, $24,772,93. 

E Postage — Family Allowance Cheques. Expenditures from this allotment represent mainly payments to the 
Post Office Department, under a special arrangement (known as the "Postage — paid-in-cash" system) whereby 
the Post Office accepts mailings from the District Treasury Office of each province, without postage affixed, 
and subsequently bills the Comptroller of the Treasury for this service. 



Vote 69 Farmers' Creditors Arrangement Act, 1943, and Municipal Improvements Assistance Act, 1938, 
Administration 

Estimates Allotments Expenditures 

Salaries 48,510 00 48,510 00 39,705 63 

Cost of Living Bonus and Other Pay-list Items 5,100 00 5,100 00 3,863 06 

A Fees 100,000 00 100,000 00 15,895 00 

B Travelling Expenses 5,000 00 5,000 00 1,243 21 

Stationery and Equipment 5,000 00 5,000 00 1,524 49 

Postage 15,000 00 15,000 00 6,054 31 

Rents 1,000 00 1,000 00 423 40 

Filing and Legal Costs 12,000 00 12,000 00 6,978 26 

Telephones and Telegrams 1,000 00 1,000 00 633 58 

C Land Appraisals 20,000 00 20,000 00 9,604 00 

Sundries 1,500 00 1,500 00 880 68 



$ 214,110 00 $ 214,110 00 $ 86,805 62 



DEPARTMENT OF FINANCE F— 23 

A distribution of the expenditures, which were mainly in connection with the Farmers' Creditors Arrange- 
ment Act, follows: Ontario, $13.20; Manitoba, $6,228.32; Saskatchewan, $47,099; Alberta, $18,341.69; Head 
Office, Ottawa, $15,123.41. - 

As of March 31, 1946, there were 22 salaried employees being paid from this account. A list of those who 

were receiving salaries at annual rates of $2,400 or over on that date follows: A. M. Campbell, $3,600; 

C. W. Hoffman, $3,600; H. Millican, $3,600; C. A. Port, $3,600. 
A Payments of $1,000 or more to Official Receivers were made as follows: J. M. Bright, $1,045; E. D. Hancock, 

$1,685; H. A. Rutherford, $1,275. 
B Travelling expenses of $300 or over were paid to: J. T. Brown, $323.75; C. A. Port, $720.79. 
C Costs of land appraisals (made by the Canadian Farm Loan Board), distributed by provinces, were as 

follows: Manitoba, $84; Saskatchewan, .S8,064; Alberta, $1,456. 



Vole 70 To provide, subject »o the approval of the Treasury Board, for salaries, cost of 

living bonus, re-classifications and increases $ 100,000 00 

Expenditures nil 



Vote 71 Unforeseen Expenses, expenditure thereof to be subject to the 
approval of the Treasury Board, and a detailed statement to be laid 

before Parliament within fifteen days of next session 80,000 00 

Less transferred 14,361 34 



65,638 66 
Expenditures $ 4,304 01 



Amounts transferred to other departments were as follows: Governor General and Lieutenant Governors 
$2,563.58; Justice, $10,851.30; Public Works, $15; Secretaiy of State, $931.46. 

Under authority of P.C. 563 of February 15, 1946, a Royal Commission on Administrative Classifications 
in the Public Service was set up under Part I of the Inquiries Act, c. 99, R.S. The following members Were 
appointed to act as Commissioners: Walter L. Gordon (Chairman), Sir Thomas Gardiner, E. de B. Panet. 
Under authority of P.C. 56/63(J of February 22, 1946, J. J. Deutsch was appointed Secretary of the Commission. 

Salaries at a per diem rate of $25 were paid to: Sir Thomas Gardiner, $425; E. de B. Panet, $125; 
J. J. Deutsch, $950. H. W. Maisey received $364.60 in connection with reporting of proceedings. Travelling 
expenses were paid to: Sir Thomas Gardiner, $1,708.62; J. J. Deutsch, $199.72. 



Redemption of Previous Years' cheques. Consolidated Revenue and Audit Act, c. 27, 1931. .$ 1,061 63 



This amount represents payment, or provision for payment, of outstanding cheques presented during the 
year, the amounts of which had previously been written off to Revenues. 



WAR AND DEMOBILIZATION 

^ar and Demobilization Allotments and Expenditures 

Refunds to 
Previous Years' Total 

See Allotments Expenditures War Expenditures Expenditures 

Page 1945-46 1945-46 in 1945-46 to date 

CURRENT 

F-26 Comptroller of the Treasury 9 , 41 1 , 750 00 9 , 369 , 31 7 48 51 , 035 93 39 , 247 , 797 98 

Employees' Plan Victory Loans — 

F-29 Administration 235,000 GO 233,658 44 65 01 583, 173 91 

F-29 Replacement of bonds lost in 
mails and reimbursement of 
accounts incorrectly charged 

with repayments 4,000 00 20130 . 672 38 

r-29 Expenses of Co-ordinating Officer 
for Public Service 8th Victory 
Loan 3,800 00 3,462 95 3,462 95 



F— 24 



PUBLIC ACCOUNTS: PART II 



See 
Page 



Allotments 
1945-46 



Expenditures 
1945-46 



Refunds to 

Previous Years' 

War Expenditures 

in 1945-46 



Total 

Expenditures 

to date 



c I' RHE NT — Continued 

F-29 Expenses of Co-ordinating Officer 
for Public Service 9th Victory 
Loan 

F-30 *To provide for losses of remit- 
tances for War Savings Certi- 
ficates and losses of War Sav- 
ings Stamps, or proceeds from 
sale of same, etc 

F-30 To provide for miscellaneous small 
losses which have occurred as an 
unavoidable consequence of the 
method of selling and distribu- 
tion of War Savings Stamps, 
War Savings Certificates or 
Victory Bonds 

F-30 *To provide for payment to 
Geoffrey Daville, Toronto, Ont., 
in reimbursement of medical 
and other expenses, etc 

F-30 Expenses of Dominion-Provincial 
Conference 

F-30 Expenses of Overseas Cheque 
Adjustment Branch 

F-31 To provide for the expenses of a 
Commission of Enquiry to ex- 
amine into and report upon 
certain problems arising under 
income taxation and the levy of 
succession duties in Canada. . . 

F-31 To provide for the expenses of a 
Commission of Enquiry to in- 
vestigate and report upon the 
application of income and pro- 
fits tax measures to organiza- 
tions operated on a co-oper- 
ative or mutual basis 

F-31 Expenses in connection witli 
Saskatchewan-Dominion Tax 
Agreement, Arbitration 

F-31 To provide for payment of 
funeral expenses incurred 
in connection with the 
deaths of the crew of the Mos- 
quito Bomber "F" for Freddie, 

F-32 *To provide for payments for the 
purpose of operating a hostel 
for ex-service men and their 
dependents in the building 
known as the Old Vancouver 
Hotel— 
For renovating and equipping 
the Hostel for occupancy. . . . 
For operating the Hostel 

F-32 To provide for the payment of 
premiums on purchase of Dom- 
inion of Canada Registered 
Stock 

F-32 Payments of claims in connection 
with disorders at Halifax and 
vicinity on the 7th and 8th of 
May, 1945, and the explosions 
at the Naval Magazine at Bed- 
ford Basin on the 18th and 
19th of July 1945, P.C. 5688 
August 21, 1945 



3,500 00 



8,000 00 



3,030 21 



4,608 25 



3,030 21 



23,919 75 



2,000 00 

464 90 

132,875 00 

7,000 00 

8,500 00 



815 36 

464 90 

116,598 86 

5,772 74 



3,476 99 



3,614 03 

464 90 

200,056 08 

18,681 19 

26,799 34 



103,000 00 
13,200 00 

197 00 



96,126 60 
10,874 75 

197 00 



137,659 77 
10,874 75 

197 00 



10,000 00 
10,000 00 



20,000 00 



10,000 00 
10,000 00 

11,638 82 



10,000 00 
10,000 00 



8,264,844 68 



5,000,000 00 4,610,118 37 



4,610,118 37 



DEPARTMENT OF FINANCE 



F— 25 



See 
Page 



Allotments 
1945-46 



Expenditures 
1945-46 



Refunds to 

Previous Years' 

War Expenditures 

in 1945-46 



Total 

Expenditures 

to date 



c URRE NT — Concluded 



F-33 



F-33 



F-34 



F-34 
F-48 
F-49 
F-49 



F-50 



To provide for expenses in con- 
nection with the investigation of 
claims arising out of the ex- 
plosion at the Xaval Magazine 
Dartmouth, N.S., and the V-E 
Day disturbances at Halifax, 

N.S 200,000 00 248,355 16 

Payment of claims re war damage 
in accordance with the terms of 
P.C. 5281, July 26, 1945 and 

P.O. 7446 of December 28, 1945 5,000 00 406 97 

"Payments to Millers and other 
manufacturers of wheat pro- 
ducts for human consumption, 

etc 18, 

Wartime Prices and Trade 
Board — 

Administration 13,728,313 08 13,582,79149 

Advertising 1 ,430,000 00 1 , 170, 158 75 

Canadian Wool Board Limited. 446,686 92 446,686 92 

Subsidies due to application of 
order placing a ceiling over all 
prices-7- 
Commodity Prices Stabilization 

Corporation Limited 

98.108,335 22 

tLcss Advances. 289,431 76 



248,355 16 



406 97 



000 000 00 14,750,000 00 57,950,000 00 (o) 



532 48 50,664,404 97(6) 

1,170,158 75 (c) 

1,043,085 39 



Housing Conversion Program- 
Conversion of large dwellings 
into Multiple Housing 
Units — 
{Administration 214,050 00 213,208 26 

Halifax, Moncton, Saint John 
and contiguous munici- 
palities 53,000 00 358 42 

Montreal and Quebec 61 1 . 400 00 529 , 178 18 

Ottawa and Vicinity 116,900 00 98,920 15 

Kingston, Trenton and con- 
tiguous municipalities 67,500 00 44.580 06 

Toronto and Vicinity 78,000 00 40, 105 91 

Hamilton, St. Catharines and 

Brantford 141 , 300 00 121 , 756 94 

Windsor, Sarnia and conti- 
guous municipalities 60,000 00 50,939 42 

Edmonton, Calgary and con- 
tiguous municipalities 206,050 00 160,067 39 

Vancouver, Victoria and 

Nanaimo 600,900 00 504,606 20 

Total Current 148,811,290 36 144,271,386 70 

** Non-Current Allotments 



97,818,903 46 97,818,903 46 355,619,826 39 



3 51 



17 80 



412,046 10 

2,059 25 
2,168,802 69 

522,074 49 

160.272 35 
189,417 38 

533,835 21 

114.273 69 
356,953 25 

2,195,726 31 



51,654 73 526,506,965 64 
5,719 07 1,017,690,818 07 



Less: Miscellaneous War Revenues 
to date 



1,544,197,783 71 
3,095,610 49 



$148,811,290 36 $144,271,386 70 % 57,373 80 $1,541,102,173 22 



* Complete title is shown in following details. 

t Included in the debit balance of the relative account under the Open Accounts further on in this Section. 

X Merged with other allotments in the previous fiscal years. 

** Details of these accounts will be found in Public Accounts of Previous Years. 

(a) Includes the amount $3,000,000 shown under Department of Trade and Commerce in 1942-43. 

(6) Includes the amount .$216,426.89 shown under Department of Labour prior to 1941-42. 

(c) Included under Administration in previous years. 



F— 26 



PUBLIC ACCOUNTS: PART II 



Allotment: Comptroller of the Treasury 9,411,750 00 

Expenditures $9,369,317 48 



This allotment was provided for the expenses of expanded accounting services for the Defence Departments, 
including the Dependents' Allowance and Assigned Pay Branch, the Overseas Office, and other services incidental 
to war. 

A distribution of expenditures follows: 

Salaries 7,367,908 17 

Cost of Living Bonus 812,532 40 

Unemployment Insurance 63 307 57 

A Travelling Expenses 228.375 01 

B Printing and Stationery and Office Equipment 382,284 84 

C Rent of Equipment 245,099 45 

D Sundries 269,810 01 



$9,369,317 48 



As of March 31, 1946, there were 5,613 salaried employees being paid from this account, including 750 in 
England and 20 in Washington, U.S.A. Those receiving salaries at annual rates of $2,400 or over on that date 
or at dates of separation (shown in parentheses) are listed below. Salary rates indicated by asterisks include 
war duties supplements. 

The travelling expenses of these employees where the amount was -$300 or over are also shown : 

Salary Travelling Salary Travelling 

rate expenses rate expenses 



Abeles, D 3 

Adams, R. W. (Sept. 16)... 

AitchLion, L. V 

Armstrong, H. J 

Armstrong, H. W 

Armstrong, W. G 

Arnall, W.J. (June 14) 

Arnold, J. P 

Arnold, L. G. (Nov. 16) 

Asgeirson, P. G. (Nov. 1) . . . 

Ashfield, J. S 

Asselin, E 

Bardwell, F. W 

Barnett, V. G 

Bates, H. S 

Bates, J. H 

Beach, H.V 

Bedford, R. W. (Oct. 18) ... . 

Belanger, J. B. (July 8) 

Belanger, R. A 

Bell, J. H. A 

Bertrand, B. (Apr. 25) 

Bisson, D. G 

Black, F. G 

Blakeslee, J. E 

Blanchard, D. M. (Aug. 16) . 
Bluethner, E. R. (Aug. 1) . . . 

Bolton, G. R 

Bourbeau, M. (July 22) 

Boutin, L. E. (Aug. 1) 

Bradshaw, N. J. W 

Brennan, C. N 

Brock, H 

Browne, L. T. (July 18) ... . 

Bryson, W. E 

Burdon, A. T. (Feb. 6) 

Burns, A. W. (Mar. 7) 

Burrows, K. M 

Bush, L. J. (July 24) 

Cahley, H. J 

Cameron, I. (Jan. 20) 



3,300 00 
4,800 00 
2,500 00 
4,140 00 
3,600 00 
3,120 00 
2,700 00 
3,600 00 
3,120 00 
2,400 00 
2,400 00 
2,400 00 
2,700 00 
2,700 00 
3,600 00 
2,700 00 
3,600 00 
2,500 00 
4,200 00 
2,700 00* 
2,400 00 
2,700 00 
2,700 00 
4,140 00 
2,700 00 
3,900 00 
3,120 00 
2,700 00 
2,400 00 
2,700 00 
3,120 00 
4,500 00 
3,120 00 
2,800 00 
2,700 00* 
3,600 00 
4,140 00 
3,000 00 
3,900 00 
2,700 00 
2,400 00 



$369 00 
335 95 

495 46 



752 32 



1,410 03 
2,253 55 



636 78 
635 05 

1,420 50 



364 45 
1,862 64 



1,081 30 



Cameron, J. G 4,140 00 

Cameron, R. J 2.700 00 

Campbell, J. H 3,120 00 

Cantin, N. (Aug. 1) 2,400 00 

Carphin, G. W. F. (Apr. 8) . . 2,700 00 

Carrier, P. R 2,400 00 

Caulfield, W. H 5.400 00 

Chandler, W. S j.... 3.300 00 

Charlton, W 3,300 00 

Cheeseman, S. B 3,120 00 

Cherry, A. A 3,120 00 

Christian, C, P 3,120 00 

Clarke, 0. T. C. (July 1) . . . . 2,700 00 

Clough, E. M 2,700 00 

Cohn, E. P 3,600 00 

Cohoon, N. E 2,700 00 

Collinson, B. J 3,120 00 

Colquhoun, D. A. (Dec. 1) . . 3,000 00 

Colterjohn, W. H 2.700 00 

Connor, D. H 4,800 00* 

Cook, J. H 3,400 00 

Cooney, M. P 3,120 00 

Cornfoot, K. B 3,120 00 

Couture, E 2,400 00 

Cowan, N. S 4,000 00 

Cox, A. J. (Nov. 1) 3,400 00 

Crockett, F. L 2,400 00 

Currie, T. S. (Jan. 1) 3,600 00 

Darbyson, G. C 2.850 00 

Dean, R. G 2,400 00 

Dean, R. H 3,120 00 

Deighton, D. C. (Mar. 16) . . 3.120 00 

Dery, G 2,700 00 

Desroches, M. Z 2,400 00 

Devonshire, L. C 2,700 00 

DiMaulo, P 2,400 00 

Dobson, R. A 2,700 00 

D'Orsonnens, R 2,400 00 

Drake, J. M 2,400 00 

Draper, G. V 4,800 00 

Drew, G. T. 2,700 00 



663 32 



318 11 



666 31 
360 94 
883 70 

579 57 
1,431 44 



971 13 

3,316 10 
338 74 
861 91 
979 12 



842 75 



1,516 92 
521 69 



DEPARTMENT OF FINANCE 



F— 27 



Salary Travelling 

rate expenses 

Du£fy, T. E 2,700 00 564 60 

Dunn, V 2,460 00 

Durnan, E. H. (Dec. 1) 3,300 00 575 32 

Edgar, D. A 3,600 00 1,257 13 

Edwards, C. D. (Feb. 7) 2.400 00 933 14 

Elliott, E. H 3,600 00 560 58 

Elliott, G. W 3,600 00 

Elliott, S. A 2,700 00 

Espley, S. E 3,000 00 352 05 

Evans, W. A 2,700 00 

Feetham, S. J 3,000 00 

Fielden, ,H. W. (July 8) 4,140 00 

Firth, J. C. (Sept. 1) 2,700 00 566 57 

Fitzgerald, J. P 3,300 00 1,443 56 

Eraser, A. H 2,400 00 542 32 

Eraser, B. E 2,700 00 434 85 

Friesen. A. P. (Feb. 16) 3,600 00 564 97 

Fryer, J. D 4.140 00 407 36 

Gaboury, F. J 3,600 00 537 41 

Galbraith, B. H. (Nov. 1) . . . 3,000 00 

Gale, S. E 2,600 00 1,298 00 

Gallagher, J. D 2.400 00 

Gandy, J. F 3,000 00 

Gannon, T. J. (Dec. 19) 2,500 00 

Gardner, A. R 2,520 00 

Gay, L. A. G 2,500 00 

Gay, N. A 3.600 00 

Gerrie, H. R 3,300 00 

Gervan, R. M. (Mar. 31) ... . 2,400 00 

Giffin, J. B 2,400 00 

Gilbert, I. W 2,400 00 

Gingras, J 3,400 00 

Givins, W. M 2,400 00 

Gosselin, J. S 2,400 00 

Gratton, A 2,700 00 

Grenier, J. J. W. (Feb. 28) . . . 2,700 00 

Griffiths, W. M 4,620 00 

Guselle, L. E 2,400 00 

Hague, J. D. (Sept. 16) 3,120 00 473 24 

Handley, F 3,000 00 

Hanlon, E. G 2.700 00 

Harildstad, J. B. (Jan. 1) . . . . 2,400 00 

Harper, C. L 3,120 00 

Harrop, R 2,400 00 2,178 32 

Hawkins, V. R 3.000 00 621 59 

Heard, H. B 2.700 00 1,806 57 

Hebert, L. A. (Jan. 1) 2,400 00 

Henderson, J. D. (Jan. 26) . . 4,500 00 737 69 

Henderson, W. R. (trans- 3,600 00 
f erred to Vote 68, Feb. 1) 

Hetu, J. A. R 2,400 00 

Hickey, H. F. (Nov. 1) 3,120 00 

Hill, L. N 2,700 00* 793 29 

Hind.sley, N. (Nov. 16) 4.600 00 365 28 

Hollinger, J. L. (July 1) 3.300 00 

Hollinger, P. (Dec. 5) 2,400 GO 

Houghton, L. S 2.400 00 432 64 

Huck, W. H 4,140 00 513 88 

Humphries, W. G 2,400 00 

Ingall, A. W 3.600 00 558 66 

Inns, F. L. (Feb. 14) 3.000 00 

Jackson, G. F 2,700 00 

Jackson, H. W. (Nov. 25) . . . 3,600 00 

Jackson, W. A 3,120 00 392 02 

John.son, C. A 3.000 00 



365 96 


1,112 72 


485 69 


311 73 


303 29 


389 33 



Salary 
rate 

Johnson, G. A 2,700 00 

Johnson, H 3,600 00 

Johnson, H. W. 3,600 00 

Johnston, J. R. (Aug. 12) ... . 2,400 00 

Jones, R. M. (Sept. 21) 2,700 00 

Kay, R 2,400 00 

Kearns, J. F 2,700 00 

Kee, J. B 3,120 00 

Kent, W. F 3,000 00 

Kenty, H. J 3,000 00 

Kew, J. H 3,360 00 

Kilgore, T. H 2,700 00 

King, R. H 2,700 00 

Kynch, V. H 2,400 00 

Lamont, E. C 3.600 00 

LaRue, J. P. (July 19) 3,120 00 

Lavoie, G 4,200 00 

Leask, C. W. (Oct. 1) 3.600 00 

Ledoux, J. C 2.700 00 

Lee, C. E 3,120 00 

Lee, J 4,140 00 

Letourneau, C. E. (Mar. 1) . . 2,400 00 

Livingstone, J. V 3,600 00 

Lloyd, J. B 3,000 00 

Lockhead, R 2,700 00 

Loree, R. C. (Dec. 1) 3,400 00 

Luck, H. M. (May 8) 2,700 00 

MacAloney, F. R 2,700 00 

Mackenzie, W. T 2,400 00 

MacLachlan, R. D 2,700 00 

MacLean. A 2,400 00 

Marchand, J. G. H. A 2,700 00 

Margolian, J. (Mar. 31) 2,400 00 

Markham, H. S 2,700 00 

Marshall. G 2.700 00 

Martin, R. 1 2,400 00 

Mascuich, W. J 3,120 00 

Masleck, W 3.120 00 

Mason, A. J 2,400 00 

Masterman, F. 3,900 00* 

Masters, G. A. (Dec. 9) 2.400 00 

McAllister, W. D 2.700 00 

McDonald, J. H 3,120 00 

McDowall, A 2,700 00 

McGee, E. R 3,120 00 

McGee, W 2,700 00 

Mclntyre, D. C. (July 1) . . . . 3,000 00 

McJannett, R. J. (Jan. 6) . . . 2.400 00 

McKeever, W. L 3,600 00 

McNeil. E. (Feb. 10) 3.120 00 

McParland, M. A. j: (Nov. 3.000 00 
24) 

Meyer, C. F 3,120 00 

Michaelchuk. W. T 2,400 00 

Millington, H 2.700 00 

Mitchell, A. E 2.400 00 

Morgan. E. H. (Oct. 1) 2,400 00 

Morrow, S. T. D 2,700 00 

Motherwell. T. B 2,400 00 

Muirhead. G. M. (Mar. 17) . 2.700 00 

Mundy, T. J 3.800 00 

Murray. A. R 3,900 00 

Neals. J. G. L 2.400 00 

Nelson. J. E 3.000 00 

Newington, G. W 3.120 00 



Travelling 
expenses 



488 71 



527 45 
563 00 
571 56 



1,329 34 

1,384 12 

302 23 

2,476 51 

571 52 

1,263 83 

487 61 



1,944 92 
1,101 92 



1,369 87 
327 06 

301 00 



1,169 40 

1,313 87 

1,162 45 

1,919 24 



663 60 
1,008 40 

1,396 18 
471 72 

850 88 



F— 28 



PUBLIC ACCOUNTS: PART II 



Newman, F. J 

Nicholson, S. R. (Nov. 18) . 

Oano, E. E. (June 24) 

O'Brien, H.M 

O'Brien, R. A 

O'Hara. D. W. (May 1) . . . . 

Ohlke, F. R 

Olson, G.S 

O'Neil, T. G 

Orr, K. H 

O'Toole, E. P. (Sept. 24) . . . 

Paddon, N. (Mar. 1) 3.300 00 

Page, B. W 3,500 00 

Parkinson, H. (Dec. 6) 2.700 00 

Patrick, F. G. (Apr. 8) 3,900 00 

Payne. J. S. R. (Mar. 31) . . . 3,900 00 

Peck, W. R 3.240 00 

Pelton, G. H. (Nov. 11) ... . 3,600 00 

Peterson, E. B 2,400 00 

Philp. R. (Dec. 1) 2,700 00 

Porter. J. M 3,120 00 

Preston, L. D. (Mar. 17) ... . 3,600 00 

Pretsell. L. A. (June 16) ... . 3,120 00 

Puckett, W. B 4,600 00 

Quinn, M. G 2,700 00 

Rathie, W. R 2,400 00 

Raydon, S. J 2,700 00 

Reburn, E 2,400 00 

Redpath, O. C 3,000 00 

Reeves, J. A 2,400 00 

Reid, J 2,700 00 

Reid, W. A 3,000 00 

Reid, W. M 2,700 00 

Richards, H 3,300 00 

Rilev, W. H 3,120 00 

Rintoiil, F. W. (Sept. 9) 2,700 00 

Rioux, C. M 2,700 00 

Rittinger, A. V 2,400 00 

Robertson, J. M 2.700 00* 

Robson. H. S 2,700 00 

Rock. H. L 2,700 00 

Rombough, R. E 2,520 00 

Ross, H. M 3,600 00 

Russell, H. C 2,700 00 

Russell, J. A 3,120 00 

Scott, J. M. (Dec. 9) 3,000 00 

Scott, R. D 3,120 00 

Seaborn, W. R 4,140 00 

Seale, A. C 3,000 00 

Shaver, R. A. (Mar. 31) 3,120 00 

Shaver, R. F 3,120 00 

Shearns, F. T 5,400 00 

Sheppard, E. J 3,120 00 

Skinner, G. (transferred to 2,700 00 
Vote 68, Jan. 8) 

Slater, R 3,300 00 

Smith, C. H. M 2,400 00 

Smith, D. M 2,400 00 

Smith, G. E 2,700 00 

Smith, H. R. H. (Dec. 25) . . 3,600 00 

Smith, R. E 3,000 00 

Smith. W. (Mar. 17) 3,000 00 

Smyth, N 2,400 00 

Spicer, J. M. M 2,700 00 

t Charged to Vote 68. 



Salary 


Travelling 


rate 


expenses 


3,120 00 


1,269 09 


3,600 00 




2,700 00 




2,400 00 


1,168 21 


2,700 00 




2,400 00 




3,000 00 


1,759 31 


3,300 00 




2,400 00 




3,600 00 


440 91 


2,400 00 


667 39 



1,190 70 



2,207 08 
1,476 42 

1.521 70 



687 94 

2,218 73 

1,337 93 

1,G02 80 



1,257 36 
1,444 37 



346 30 

865 26 

1.129 09 
429 65 
417 70 



616 22 



1,009 11 
1.161 68 

426 66 



Salaiy 
rate 

Sprague, D. (Jan. 1) 4,800 00 

Sprigings, W. C. R 2,520 00 

Sproule, J. B 2,700 00 

Stearns, A. A 3,400 00 

Stephens, G. H. (Dec. 1) 3,120 00 

Stewart, D 3,120 00 

Stockwell, E. A. (Feb. 15) . . . 3,900 00 

Storey, G. L 2,400 00 

Strickland, M. L. (Oct. 21).. 2,700 00 

Sullivan, L. B 3,120 00 

Sutherland, J. M 2,520 00 

Sutherland, K. W. (Sept. 16) . 3,000 00 

Tanner, B. H 3,600 00 

Taylor, E. D 3,500 00 

Taylor, J. T 3,000 00 

Taylor, P. (June 1) 4,140 00 

Thomas, G. (Mar. 15) 3,120 00 

Thomson, E. G 2,700 00 

Thorne, K. P 3,000 00 

Thornhill, A. M. (Oct. 1) . . . . 3,000 00 

Tighe, E 5,400 00 

Tillett, A. B. (June 1) 3,120 00 

Tinker, H. E. (Oct. 27) 2,700 00 

Tipple, S. V 2,400 00 

Toal, W. H. (Dec. 16) 2,400 00 

Tremblay, F 2,700 00 

Tubman, W. J 2,700 00 

TurnbuU, J 3,600 00 

Turner, E. B 3.120 00 

Tweltridge, T. H 2.400 00 

Tyner, J. H. (Mar. 1) 2,700 00 

Ure, R. W 3,500 00 

Vallee, R 2,700 00 

Vander Haeghe, J. G 3,120 00 

(Dec. 6) 

Van Houten, C. W 2,400 00 

Veitch, J. B. (Aug. 12) 2,700 00 

Viger, G. (Dec. 1) 2,700 00 

Wagstaff, F. L. (Transferred 

to Vote 68— Mar. 1) .... 2,700 00 

Wallace, A. S 3,120 00 

Wallace, D. B. (Feb. 1) 2,400 00 

Wallis, G. B 2.700 00 

Walton, F. H. 2,700 00 

Walton, W. D 3,000 00 

Watson, J. R 2,520 00 

Wellein, A. H. (Jan. 10) 3,300 00 

Werthner, A. P 2,700 00 

Wilding, A. (Sept. 15) 5,400 00 

Wilson, H. P. (Apr. 10) 2,400 00 

Wilson, H. R 3,120 00 

Wilson, W. T. (transferred 

to Vote 68— Dec. 1) 4,440 00 

Winstanley, H. (Nov. 16) ... . 3,400 00 

Winter, C. E 3,000 00 

Wolfe, P. B 2,700 00 

Wood, J. P 2,700 00 

Woodill, L. P. (Nov. 13) 2,500 00 

Wright, R. A 2,700 00 

Wright, R. H 2,800 00 

Wright, R. I. (Nov. 18) 3,300 00 

Wright, W. H. (June 1) 2,400 00 

Wyllie, W 3,120 00 

Wynd, G. D. (Dec. 1) 2,520 00 



Travelling 
expenses 

731 02 



1,270 15 



940 51 
942 60 
415 10 



1,198 78 
981 49 



1,069 76 



1,023 77 
468 93 



347 54 

854 75 
1,272 OOt 
2,020 72 

747 34 



1,910 62 

716 34 
1,532 27 
2,198 64 



505 92 



1,088 35 

1,297 66 

3S2 19 



DEPARTMENT OF FINANCE F— 29 

A Travelling Expenses. The following employees, whose salary rates were under $2,400 on tliat date, received 
travelling expenses of $300 or over. D. Adams. $423,57; R. M. Anderson, $567,91; W. A. Anderson, $51550; 
P. Archambault. $467.40; J. Asselin, $1,095.00; E. Ast, $599.86; J. A. Botsford, $1,650.78; R. E. Brav, $627.12; 
E. O. Bullock, $808.79; A. Clements, $336.30; G. H. Colson, $2,074.53; I. C. Gushing, $398.27; J. L. O. M. De La 
Bruere, $1,752.95; P. deRepentigny, $957.70; J. O. Doyle, $561.05; M. Fahey, $383.51; G. R. Forbes, $2,190.00; 
M. M. C. Fortin, S808.79; A. T. Fraser, $1,409.54; L. B. Glover. $3,078.00; C. Hickey, $808.79; D. E. Hill, 
$808.79; G. E Hill, $808.79; S. Hjorleifson. $1,095.00; J. C. Holden. $460.38; M. D. Holtzman. $808.79; M. M. 
Horn, S717.72; J. R. Hutchison, $808.79; T. D. Irvin. $392.35; L. A. Kearnev. $1,095.00; A. E. Kelly, $1,279.20; 
J. C. Knox, $985.80; M. Lachaine, $808.79; F. H. Lawford, $562.77; A. J. Mason, $327.06; W. G. Maynard. 
$2,055.10; E. M. McAndrevv, $808.79; M. A. McAndrew. $808.79; R. C. McKay, $311.13; B. Minskip, $882.00; 
D. H. Montgomery, $432.56; M. Mo.sser, $312.00; M. P. Muldoon, $801.42; J. F. Mulvey. $1,554.27; R. S. 
Pickell, $1,901.60; M. T. Porter, $808.79; D. M. Reid, $808.79; J. G. Reid, $732.00; H. B. W. Smith, $857.97; 
A. M. Starratt, $1,652.90; G. I. Stevens, $808.79; P. F. Taylor. $532.65; W. R. Taylor. $2,190.00; B. Therrien, 
$2,351.40; T. C. Tippett, $808.79; R. Trudel, $434.50; G. G. Wallace, $418.78; M. E. S. Watford. $808.79; D. L. 
Westrop, $2,281.00; J. M. Wilkinson, $1,137.20; S. T. Yuar, $576.38. 

The travelling expenses of the following employees were included under Vote 68, from which their salaries 
were paid: T. R. C. Anderson; A. W. B'annard; N. E. Beach; G. H. Cheney; F. G. Coburn; J. A. Fraser; 
J. E. W. Houghton; J. O. Hussey; M. Johannsson; J. M. Lomax; T. E. Mackie; H. M. McCracken; J. S. Pells; 
T. F. Phillips; R. C. Playfair; C. A. Pratt; T. H. Reilly; J. R. Rolston; F. L. Wagstaff; F. E. Wood. 

B Printing and Stationery and Office Equipment. Payments were made to the Department of Public Printing 
and Stationery and include purchase of accounting machines. 

C Rent of Equipment. Payments were made to the International Business Machines Co., Ltd. 

D Sundries. Supper allowances were authorized by Treasury Board for certain branches at a rate of 75 centa 
for each three hours of overtime, and the total expenditure for that purpose was $16,977.75. By branches, the 
payments were: Dependents Allowance and Assigned Pay, $11,848.50; Department of National Defence — 
Army Services, $3,488.25, Air Services, $1,641. 

In connection with fche organization, co-ordination and audit of war accounting activities, payments were 
made under authority of various Orders in Council as follows: Haskell, Elderkin and Company, $6,765.39; 
Peat, Marwick, Mitchell and Company, $812.50; John D. Henderson, $712.65. 

Payments of $5,000 or over were made to the following: Addressograph-Multigraph Sales Agency, $7,253.25; 
Canadian National Telegraphs, $13,421.30; Canadian Pacific Railway Co., $13,035.70; Dominion Government- 
Post Office Department, $14,45652. 



Allotment: Employees' Plan Victory Loans — Administration 235,000 00 

Expenditures $ 233,658 44 



The work involved in recording instalment payments and issuing, registering (where necessary) and mailing 
Victory Loan bonds in respect of certain members of the public service of Canada is handled by this Depart- 
ment. The salaries of the additional staff and other expenses in this connection were paid from this allotment. 

As of March 31, 1946, there were 194 salaried employees being paid from this account. 



Allotment: Employees* Plan Victory Loans — Replacement of bonds lost in mails and 

reimbursement of accounts incorrectly charged with repayments 4,000 00 

Expenditures $ 201 30 



Payments were made under authority of P.C. 18/6000 of August 1, 1944. 



Allotment: Expenses of co-ordinating officer for Public Service 8th Victory Loan 3,800 00 

Expenditures S 3,462 95 



Allotment: Expenses of co-ordinating officer for Public Service 9th Victory Loan 3,500 00 

Expenditures $ 3,030 21 



The.se allotments were authorized to meet expenses involved in the co-ordination of the efforts of the 
various canvassers, the organizing of committees and dealing generally with campaign problems. 



F— 30 PUBLIC ACCOUNTS: PART II 

Allotment: To provide for losses of remittances for War Savings Certificates and Losses 
of War Savings Stamps or proceeds from the sale of same in accordance 

with the terms of Order in Council P.C. 11/7359 of August 19, 1942 8,000 00 

Expenditures $ 4,608 25 



Expenditures are payments to the Bank of Canada of bona fide claims for (a) remittances for War Savings 
Certificates lost in or stolen from the mail, and (b) losses in post offices, by fire or theft, of War Savings 
Certificates, War Savings Stamps or of proceeds from the ^ale thereof. 



Allotment: To provide for miscellaneous small losses which have occurred as an 
unavoidable consequence of the method of selling and distribution of 

War Savings Stamps, War Savings Certificates or Victory Bonds 2,000 00 

Expenditures $ 815 36 



Pajnnents were made under authority of P.C. 66/6181, August 4, 1943. 



Allotment: To provide for payment to Geoffrey Daville, Toronto, Ontario, in reimbursement 
of medical and other expenses incurred by him as the result of injuries 
received in a motor accident while he was engaged in duties as a Victory 

Loan salesman 464 90 

Expenditures $ 464 90 



Payment was made under authority of P.C. 52/1260 of April 1, 1946. 



Allotment: Expenses of Dominion-Provincial Conference, P.C. 21/1555 of March 2, 1944. . 132,875 00 
Expenditures $ 116,598 86 



A distribution of expenditures follows: 

Salaries 30,174 77 

A Travelling Expenses 3,011 03 

B Printing and Stationery 35,703 22 

C Preparation of Statistics 42,421 54 

D Sundries 5,288 30 

$ 116,598 86 



As of March 31, 1946, there were 16 salaried employees being paid from this account. 

A The payments made to provincial representatives coming to Ottawa at the invitation of the Dominion 
Government to assist in the preparation of financial material were authorized by Treasury Board Minute 
T.261970B., April 20, 1944, and amounted to $1,641.24. Travelling expenses amounting to $736.75 were 
also paid to J. J. Deutsch. 

B Paym.ents were made to the Department of Public Printing and Stationery. 

C James C. Thompson & Company were paid this amount for assistance in the preparation of public finance 
statistics for the Cabinet Committee on Dominion-Provincial Relations. 

D Of this amount, $4,318.86 was for official entertainment as approved by individual Orders in Coimcil. 



Allotment: Expenses of Overseas Cheque Adjustment Branch 7,000 00 

Expenditures $ 5,772 74 



These expenditures represent salaries and office expenses of the Overseas Cheque Adjustment Branch. 



DEPARTMENT OF FINANCE F— 31 

Allotment: To provide for the expenses of a Commission of Enquiry to examine into and 
report upon certain problems arising under income taxation and the levy 

of succession duties in Canada 8,500 00 

Expenditures $ 3,476 99 



Payments were made under authority of P.C. 8679 of November 13, 1944. An amount of $2,880.86 was 
paid to the Department of Public Printing and Stationery for printing. 



Allotment: To provide for the expenses of a Commission of Enquiry to investigate and 
report upon the application of income and profits tax measures to 
organizations operated on a co-operative or mutual basis, P.C. 8725, 

March 16, 1944 103,000 00 

Expenditures $ 96,126 60 



A distribution of expenditures follows: 

Salaries and Fees 74,792 19 

Travelling Expenses 17,550 24 

Piinting and Stationery 3,309 55 

Sundries 474 62 



$ 96,126 60 



Remuneration, at per diem rates (shown in parentheses) authorized by P.C. 8741 of November 16, 1944, 
v.-as paid to members of the Commission as follows: The Honourable E. M. McDougall, $4,300 ($25); 
B. N. Arnason $4,400 ($25); G. A. Elliott, $4,300 ($25); J. M. Nadeau, $7,300 ($50). 

Counsel fees were paid to Burchell, Smith, Parker and Fogo for the services of E. T. Parker, $13,250, and 
to the firm of David & Perrier for the services of Roger Brossard, $475. 

Clarkson, Gordon, Dilworth & Nash, chartered accountants, received $23,511.64 for professional services. 

Payments in connection with reporting of proceedings were made to: T. S. Hubbard, $4,754.55; H. W. 
Maisey, $594.90. 

Travelling expen.ses of $300 or over were paid to: E. H. Ambrose, $1,122.80; B. N. Arnason, $2,469.18; 
R. C. Bedson. $413.31; M. Caron, $568.49; G. A. Elliott, $2,504.72; J. G. Glassco, $1,072.11; E. M. McDougall, 
$2,141.91; J. M. Nadeau. $1,216.62; E. T. Parker, $1,789.57; W. S. Ronald, $1,369.49; J. J. Vaughan, $1,679.20; 
H. D. Woods, $339.46. 



Allotment: Expenses in connection with the Saskatchewan-Dominion Tax Agreement, 

Arbitration 13,200 00 

Expenditures $ 10,874 75 



The above allotment was provided to cover expenses incurred by members of the arbitral tribunal 
selected to settle the dispute between the Province of Saskatchewan and the Dominion in connection with the 
Dominion-Provincial Taxation Agreement. 

P.C. 44/6976, November 17, 1945. authorized the payment of fees to F. R. Scott, Provincial representative, 
of $1,000 ($100 per day): G. H. Steer, representative for the Dominion of Canada, received $700 (at $25 
per diem); and J. G. Gillanders $100 (at $10 per diem). 

Travelling expenses were paid to: J. G. Gillanders, $102.64; F. R. Scott, $161.84; G. H. Steer, $1,074.67. 

Counsel fees amounting to $7,039.77 were paid to Tilley, Carson, Morlock and McCrimmon. B. P. Lake 
received $421.80 in connection with reporting of proceedings. 



Allotment: To provide for payment of funeral expenses incurred in connection with the 

deaths of the crew of the Mosquito Bomber "F" for Freddie 197 00 

Expenditures $ 197 00 



Payment was made under authority of P.C. 371/1260 of April 1, 1946. 



F— 32 PUBLIC ACCOUNTS: PART II 

Allotment: To provide for payments to the Citizens' Rehabilitation Council of Greater 
Vancouver, B.C., for the purpose of operating a hostel for ex-servicemen 
and their dependents in the building known as the Old Vancouver Hotel — 

For renovating and equipping the hostel for occupancy 10,000 00 

For operating the hostel 10,000 00 



20,000 00 
Expenditures $ 20,000 00 



Payments were made under authority of P.O. 466 of February 15, 1946. 



Allotment: To provide for the payment of premiums on purchase of Dominion of Canada 

Registered Stock 20,000 00 

Expenditures $ 11,638 82 



Expenditures are payments for premiums on certain securities, held by residents of the United Kingdom, 
which were redeemed in the present fiscal year. The following table shows the value of securities redeemed 
and the amount of premiums paid thereon: 

Amount Premiums 

Securities Redeemed paid 

31 per cent 1950-55 25,065- 0- 5 3,131 39 

4 per cent 1953-58 17,329-14-10 8,037 34 

3i per cent 1958-63 3,160-10- 470 09 



£ 45,555- 5-3 % 11,638 82 



Allotment: Payments of claims in connection with disorders at Halifax and vicinity on the 
7th and 8th of May, 1945, and the explosions at the Naval Magazine 
at Bedford Basin on the 18th and 19th of July, 1945, P.C. 5688, August 21, 

1945 5,000,000 00 

Expenditures $4,610,118 37 



Under authority of the War Measures Act, P.C. 5688 of August 21, 1945, empowered the Minister of Finance 
to pay compensation on an ex gratia basis in respect of damage to property directly resulting from (a) the 
disorders that occurred in the City of Halifax and vicinity thereof during the celebration of the declaration 
of Victory over Germany on the 7th and 8th of May, 1945, and (b) the explosions that occurred in the Naval 
Magazine at Bedford Basin on the 18th and 19th of July, 1945. Damage to property is defined to include loss 
from looting of stock in trade but not to include damage to or loss of (a) land other than the structures thereon ; 
(b) growing crops, plants or trees; (c) money, negotiable instruments, securities for money or documents of 
any kind including documents owned for the purpose of a business, evidences of indebtedness or evidences of 
title to any property or right or of the discharge of any obligation; or (rf) incorporeal property, and not to 
include any consequential loss or any loss of profits, earnings or use or occupancy. Damage in respect of 
which compensation is payable is not to be deemed "war damage" within the meaning of the War Risk 
Insurance Act, 1942. P.C. 1240 of April 2, 1946, extended the period for acceptance of claims to April 23, 1946. 

A distribution of expenditure follows: 



Riots 

Explosions 3,513,556 19 



Payments of $5,000 or over were as follows : 

Riots— krron Brothers, Ltd., $15,195.54; Bloomfield's Men's Wear, $17,737.22; Bond Clothes Agency, 
$12,059.52; Conbury, Ltd., $39,751; J. Cordon, $9,940.77; Diana Cigar Store, $6,846.84; D'Allaird's Ltd., $5,979.98; 
T. Eaton Co. (Maritimes Ltd.), $10,666.98; Fadar's Pharmacy, Ltd., $13,504.13; Morris Goldberg. $7,266.84; 
R. S. Hart, $6,394.04; N. Heinish & Co., Ltd., $21,497.30; The Hudson Co., Ltd., $20,583.97; Jacobson Bros., 
$18,584.53; M. Karas, Ltd., $5,370.76; Kay's Ltd., $13,711.77; A. Keith & Son Ltd., $7,462.50; Lemonides Vellis, 
$7,143.65; A. C. McLean, $8,529.21; A. N. Meletides, $13,378.49; M. W. Merker, $5,361; Modern Dress Shop, 



Buildings 


Chattels 


Total 

932,775 83 
3,677,342 54 


Number of 
Claims paid 


. 350,403 57 
. 3,513,556 19 


582,372 26 
163,786 35 


794 
7,957 


$3,863,959 76 


$ 746,158 61 


$4,610,118 37 


8,751 



DEPARTMENT OF FINANCE F— 33 

$6,225.91; Nova Scotia Liquor Commission, $178,924.46; H. Offman, $13,987.95; Progress Stores, Ltd., $19,990.33; 
Sea Grill, Ltd., $7,748.70; L. E. Seever, $11,827.75; H. Simon, Ltd., $10,009.37; H. Star & Son, $35,422.36; 
Tip Top Tailors, Ltd., $10,051.09; F. W. Woolworth Co., Ltd., $22,040.60; Wallace Brothers, $28,935.85; Zeller's 
(Nova Scotia) Ltd., $45,507.13. 

Ea>plosions— All Saints Cathedral, $55,800; Brandram-Henderson, Ltd., $7,770.17; Carter Ice Co., Ltd., 
$9,383.50; Central Baptist Church, $16,000; M. L. Clayton, $8,809.09; H. V. Cleveland, $22,352.67; P. A. & 
J. A. Cohn, $10,024.40; Consumer's Cordage Co., Ltd., $10,959.44; A. Dean, $5,251.75; G. V. & R. C. Duff, 
$6,728.93; M. B. Fineberg, $6,779.20; J. Click Investments, Ltd., $7,711.20; Halifax Club, $9,555.51; Halifax 
Creamery, $9,703; Halifax Relief Commission, $47,529.38; City of Halifax Works Department, $18,451.05; 
House of the Guardian Angel (Infants' Home), $18,451.05; L. J. Mclsaac, $6,352.67; Moirs Ltd., $19,164.71; 
Monastery of the Good Shepherd, $7,143.31; Mount St. Vincent's Academy and College, $27,056.35; S. C. Oland, 
$10,743.60; W. E. Poulos, $5,161.10; Purdy Motors, Ltd., $11,783.07; C. H. Rowlett, $10,561.15; H. Ruscoe. 
$7,729.66; St. Joseph's Convent, $5,009.97; St. Joseph's Orphanage, $29,777.42; R. B. Seeton Co., Ltd., $16,006.70; 
21st Company Veterans' Guard of Canada, $5,392.95; Wartime Housing Ltd., $15,089.15; W. M. Webster, 
$5,810,85; B. A. Wentzell, $7,161.42. 



Allotment: To provide for expenses in connection with the investigation of claims arising 
out of the explosion at the Naval Magazine, Dartmouth, N.S., and the 

V-E Day disturbances at Halifax, N.S 260,000 00 

Expenditures $ 248,355 16 



This allotment was provided to cover administrative costs, and payments were made under authority of 
various Orders in Council. A distribution of expenditures follows: 

Salaries ' 29,058 43 

A Travelling Expenses 5,637 31 

Printing and Stationery 2,765 85 

B Appraisers' and Adjusters' Fees 206,880 25 

Sundries 4,003 32 



$ 248,355 16 



As of March 31, 1946, there were 28 salaried employees being paid from this account. A list of those who 
were receiving salaries at annual rates of $2,400 or over on that date follows: A. F. Croft, $2,400; 
R. R. Montgomery. $4,200; H. R. Snuggs, $3,600. B. W^. Newsam, previously employed as adjuster at the 
rate of $30 per diem, was appointed Administrator from March 1, 1946, at the same rate of remuneration, 
and received, altogether, $1,485 (charged to "B"). 

A Travelling expenses of $300 or over were paid to: H. G. Cochrane, $1,498.49; K. B. B. Harris, $2,296.02. 

B Payment wa.s made at the rate of $30 per diem, and the following received $1,000 or over: J. Arsenault, 
$1,110; J. G. Belliveau, $1,005; C. F. Bradley, $4,500; C. B. Britnell, $1,121.25; O. F. Bush, $4,485; J. L. Butt, 
$2,845; J. G. Chalmers, $3,025; J. R. Clark, $3,315; C. Y. Cleveland, $3,000; A. R. Cohn, $4,582.50; E. F. Crease, 
$2,130; R. H. Cuzner, $4,380; H. G. DeWolfe, $1,485; R. P. Donkin, $3,795; G. Downer, $4,230; A. F. Duffus, 
$3,930; D. M. Dunlop, $7,950; G. B. Elliott & Company, $9,480; R. L. Egar, $2,490; J. H. Feltenhine, $1,155; 
C. F. Hall, $5,400; K. B. B. Harris, $10,050; H. Hemmin, $5,190; H. G. Ivany, $4,710; D. R. Kline, $3,885; 
H. C. Lewis, $7,920; E. Lordly, $4,575; Major & Fitzgerald, $12,480; W. R. Marryat, $4,950; G. H. Marshall, 
$4,335; E. L. McElmpn, $3,525; G. W. Miller, $3,570; A. H. MinshuU, $3,810; D. S. Misener, $5,182.50; 
S. R. Morri.«on, $4,830; W. T. Myzner, $5,070; A. E. Priest, $2,640; R. H. Pugh, $5,010; F. A. Ransom, S5,388; 
J. H. Rogers. $1,665; E. E. Sheppard, $5,505: E. K. Sollows. $1,575; P. W. Tupper, $1,350; C. H. Vaughan, 
$5,670; D. A. Webber, $2,850; G. J. Wilson, $2,220; T. Withers, $5,730; G. E. Zinck, $4,260. 



Allotment: Payment of claims re war damage in accordance with the terms of P.C. 5281, 

July 26, 1945, and P.C. 7446 of December 28, 1945 5,000 00 

Expenditures $ 406 97 



Under autliority of the above Orders in Council, payments were made of small claims not covered under 
the War Risk Insurance Act, 1942. 



F— 34 PUBLIC ACCOUNTS: PART II 

Allotment: Payments to Millers and other manufacturers of wheat products for human 
consumption, to enable them to sell at prices not in excess of the 
ma%imum prices during the basic period, September 15 to October 11, 

1941 18,000,000 00 

Expenditures $ 14,750,000 00 



The above amount of $14,750,000 represents further advances made to the Canadian Wheat Board under 
authority of P.C 5768, August 28, 1945, to provide for payments during the 1945^ crop year. 

In the following statement, which displays the transactions from the inception of the policy, the debits 
are advances while the credits represent accountings in the form of statements certified by the Comptroller 
of the Board. 

Dr. Cr. 

Advances, 1942-43 3,000,000 00 

Advances, 1943-44 20,500,000 00 

Certified statement of net payments to March 31, 1944 19,957,016 74 

Advances, 1944-45 19,700,000 00 

Certified statement of net payments during 1944-45 20,652,269 99 

Advances, 1945-46 14,750,000 00 

Certified statement of: 

(a) Net payments during 1945-46 21,470,818 67 

(b) Total rebates of drawback received under profit control through the 
Commodity Prices Stabilization Corporation, Ltd., to March 31, 1946 . . 6,462,671 16 

(c) Costs incurred in the administration of drawback payments to flour 

millers and processors from August 1, 1942 to July 31, 1945 105,529 51 

Balance to be accounted for 2,227,036 25 



$ 64,412,671 16 $ 64,412,671 16 



Firms receiving amounts totalling $10,000 or over during the current fiscal year are as follows: Bishop 
Milling Co., Battleford, Sask., $13,401.58; Byers Flour Mill, Cameron, Alta., $25,375.10; Canada Starch 
Co., Ltd., Toronto, Ont., $47,835.98; Caledonia Milling Co., Ltd., Caledonia, Ont., $16,463.98; Campbell 
& McNab, Douglas, Ont., $17,180.90; Canadian Postum Co., Windsor, Ont., $22,109.30; Canadian Shredded 
Wheat Co., Ltd., Niagara Falls, Ont., $35,782.41; Chalmers Milling Co., Ltd., Toronto, Ont., $12,768.78; Cherry, 
S. J. & Sons Ltd., Preston, Ont., $94,501.50; Chinook Flour Mills, Okotoks, Alta., $12,423.11; Collingwood 
Milling Co., Collingwood, Ont., $15,895.08; Consumers Co-op. Mills Ltd., Outlook, Sask., $26,449; Copeland 
Flour Mills Ltd., Midland, Ont., $569,672.23; Dutton Flour Mills, Dutton, Ont., $27,514.35; Ellison Milling & 
Elevator Co., Lethbridge, Alta., $333,730.46; Godbout Milling Co., Dundas, Ont., $12,893.50; Great Star Flour 
Mills Ltd., St. Mary's, Ont., $118,838.39; Henkels Flour Mills, Chesley, Ont., $14,290.35; Hunt Milling Corp., 
Ltd., London, Ont., $67,220.33; Knetchel, Wm. & Son Ltd., Hanover, Ont., $40,661.52; Lake of the Woods 
Milling Co., Winnipeg, Man., $3,546,836.22; Lakeside Milling Co., Ltd., Toronto, Ont., $281,416.90; McCarthy 
Milling Co., Streetsville, Ont., $143,922.87; McDonald & Robb Ltd., Valleyfield, Que., $70,274.83; Maple Leaf 
Milling Co., Ltd., Toronto, Ont., $3,228,149.36; Melville Milling Co., Melville, Sask., $25,543.78; North West 
Mill & Feed Co., South Edmonton, Alta., $30,632.04; Ogilvie Flour Mill Co., Winnipeg, Man., $3,410,040.08; 
Purity Flour Mills Ltd., Toronto, Ont., $2,546,525.03; Quaker Oats Co., of Can. Ltd., Chicago, Illinois, 
1,215.75; Roibin Hood Flour Mills, Ltd., Moose Jaw, Sask., $4,092,717.63; Soo Line Mills Ltd., Winnipeg, Man., 
5,066.99; St. Lawrence Flour Mills, Montreal, Que., $1,042,274.08; Steinbach Flour Mills, Steinbach, Man., 
$15,971.42; Strathroy Flour Mills, Strathroy, Ont., $17,038.91; Swift Current Flour Mills, Swift Current, Sask., 
$47,237.72; Tavistock Milling Co., Ltd., Tavistock, Ont., $39,579.48; Taylor, T. H. Co., Ltd., Chatham, Ont., 
$202,005.33; Union Supply Co., Ltd., Rosthern, Sask., $10,872.08; Waskesiu Mills, Ltd., Prince Albert, Sask., 
$13,415.75; Weyburn Flour Mills, Ltd., Winnipeg, Man., $60,979.86; Winkler Milling Co., Ltd., Winkler, Man., 
$19,429.13; Yorkton Milling Co., Ltd., Yorkton, Sask., $27,429.70. 



Allotment: Wartime Prices and Trade Board — Administration 13,728,313 08 

Expenditures $13,582,791 49 



DEPARTMENT OF FINANCE 



F— 35 



A distribution of expenditures follows : 

Salaries 9,451,795 45 

A Travel 1,013,018 60 

B Printing 836,192 22 

C Stationery 109,628 23 

D Telephones 244,015 61 

E Telegrams 49,279 54 

F Legal and Audit 349,539 90 

G Postage 278,854 77 

H Freight and Express 52,121 67 

I Local Ration Boards 465,024 47 

J Ration Coupon Banking 598,547 52 

K Sundries 134,773 51 



$ 13,582,791 49 



The Wartime Prices and Trade Board was constituted by P.C. 2516, September 3, 1939, under authority 
of the War Measures Act, 1914, "to provide safeguards under war conditions against any undue enhancement 
in the prices of food, fuel and other necessities of life, and to ensure an adequate supply and equitable 
distribution of such commodities". From September 3, 1939, to December 1, 1941, the Board's activities were 
confined to selective controls of supplies and prices. The overall price ceiling became effective December 1, 
1941, under authority of P.C. 8527, November 1, 1941, establishing the "Maximum Prices Regulation" and the 
powers of the Board to administer the ceiling were broadened by P.C. 8528, November 1, 1941. The "Maximum 
Rentals Regulations" were authorized by P.C. 8965, and the "Wartime Leasehold Regulations" by P.C. 9029, 
both dated November 21, 1941. The terms of the "Maximum Prices Regulations" stipulate that the highest 
prices at which any person may sell any goods, or services defined in the regulations, is the highest lawful 
price at which he sold tho.?e goods or services during what is known as the "basic period" — ^September 15 to 
October 11, 1941 — unless the Wartime Prices and Trade Board has ordered otherwise. To maintain equitable 
and orderly distribution of goods in short supply, the Board has issued a number of orders to regulate 
distribution, and administers coupon rationing of various food items. To assist the Board in controlling prices 
and maintaining supply, three companies wholly owned by the Crown, have been incorporated: Commodity 
Prices Stabilization Corporation Limited, Wartime Food Corporation Limited, and Canadian Wool Board 
Limited. Assistance is given through payment of subsidies, modification or remission of duties and taxes, and 
government bulk purchasing when the "squeeze" cannot be absorbed or offset by trade and industry. 

As of March 31, 1946, there were 5,121 salaried employees being paid from this account. Those receiving 
salaries at annual rates of $2,400 or over on that date or at dates of separation (shown in parentheses) are 
listed below. Salary rate indicated by an asterisk includes war duties supplement. 

The travelling expenses of these employees where the amount was $300 or over are also shown. 

Salary Travelling Salary Travelling 

rate expenses rate expenses 



Abel, R. B $ 3,600 00 

Adams, H. B 4,200 00 

Adams, J. 1 2,700 00 

Adams, R. M. (Nov. 13) ... . 5,000 00 

Adamson, G. L 2,400 00 

Adcock, F 2,520 00 

Aitken, A 2,700 00 

Alexander, G. P 3,000 00 

Allan, G. F 3,000 00 

Allan, G. T 3,000 00 

Allan, H. M 3,600 00 

Allard, B. (Mar. 23) 2,400 00 

Allen, E. S. (Mar. 4) 2,700 00 

Allen, J. A. (Jan. 28) 2,520 00 

Allen, M. 2,400 00 

Alsaker, O. S. (May 1) 4,000 00 

Amiro, D.J 3,300 00 

Anderson, A. A 2,700 00 

Anderson, G. J. (July 1) 3,000 00 

Anderson, G. W 2,400 00 

Anderson, R. D 3,000 00 

Anderson, S. W 2,700 00 

Anderson, W. H 2,400 00 

Andrews, J. D 2,400 00 

Anger, H. D 7,500 00 

Anglin, S. E 2,600 00 



$ 725 57 
617 88 



480 67 
494 84 



358 85 
674 64 



999 96 

1,904 52 

337 13 

1,418 61 

836 69 



Anstis, J. M. R. (July 24) . . . 4,800 00 677 42 

Arbour, J. E 2,400 00 

Arbuthnot, T. E 2,700 00 399 10 

Arcand, M 2,700 00 996 26 

Archambault, M 2,400 00 

Archard, A. S 3,600 00 

Archer, K. E 4,000 00 91181 

Archibald, J. M. (Sept. 4) . . . 2,400 00 

Archibald, J. W 3,000 00 

Armand, A 3,000 00 

Armand, J 2,400 00 

Armstrong, H. L 3,900 00 

Armstrong, J. 1 5,000 ©0 391 71 

Armstrong, S. M 2,400 00 

Arnold, J 5,000 00 825 23 

Arnoldi, A 3,600 00 

Ai?ienault, L. (Oct. 7) 3,300 00 

Aseltine, H. S 2,520 00 307 80 

Ashbaugh, F. K 4,000 00 3,161 01 

Ashbourne, E, L 6,000 00 

Atkins, J. (Jan. 1) 5,000 00 1,761 78 

Audette, F. A 2,400 00 

Austin, W. E 5,600 00 

Bacon, W. G 4,200 00 

Bagshaw. F. B 2,800 00 

Bailey, F. R 2,400 00 



F— 36 



PUBLIC ACCOUNTS: PART II 



Salary 
rate 

Baker, H. C. (Nov. 16) 3,500 00 

Bambridge, G. H. (Jan. 7) . . . 2,400 00 

Barbeau, R 3,600 00 

Barlow, C. H 2,700 00 

Barnes, C. W. B. (Sept. 1) . . . 2,400 00 

Baron, A. H. (Sept. 1) 3,000 00 

Barratt, P. H. (Apr. 16) 3,000 00 

Barrett, D. D 3,000 00 

Barry, G. F 2,400 00 

Barter, J. H 2,400 00 

Barter, S. P. S 2,700 00 

Bason. G. F 2,400 00 

Baudouin. J. H. (Jan. 7) . . . . 2.400 00 

Baulch, B. L. (Feb. 1) 2,400 00 

Bavin, C. H 5,600 00 

Bavlis. R. E. (Dec. 1) 4,000 00 

Bayly. C. J 3,600 00 

Bazin. J. A 2,700 00 

Beach, C. L. (May 10) 2,500 00 

Beament, E 2,400 00 

Beauchamp, F. G 2,400 00 

Beauchemin, M.J 3,000 00 

Beaudin, R. (Oct. 29) 2,400 00 

Beaudoin, J. P. R 3,000 00 

Beaulieu, R 2,400 00 

Beaumier, 2,400 00 

Beauparlant, R 2,400 00 

Bechard. V. (July 12) 2,400 00 

Becker, H. G 2,400 00 

Bedard, R 2,400 00 

Beehler. F. V 3,360 00 

Behm, H. F. (Sept. 5) 2,400 00 

Belair, F 2,400 00 

Belanger, L. G 2,400 00 

Belanger, L. J 2,400 00 

Bell, O. H 3,600 00 

Bell, P. G 2,400 00 

Bell, R. T. R. (Oct. 20) 2,400 00 

Belleville, H.J 2,400 00 

Bennetts, M.J 2,400 00 

Benoit, M 3,000 00 

Benson, J. G 2,400 00 

Beresford, S 2,700 00 

Bergeron, F. E 2,400 00 

Bergeron, J. P 3,000 00 

Berry, R 5,400 00 

Bertrand, J. G 4,200 00 

Beullac, P 6,000 00 

Beveridge, J. W 4,000 00 

Bezaire, A. G 2,400 00 

Bindner, M. J. (Mar. 10) ... . 2,400 00 

Binks, E. U 4,200 00 

Binney, W. R 4,000 00 

Bisson, A. M 3,300 00 

Black, D. M 2,400 00 

Blackburn, A. P. (Dec. 13) . . 3,000 00 

Blackett, D. W. H 2,700 00 

Blackett, W. E 2,700 00 

Blackwell, H. C 2,700 00 

Blair, C. H 4,200 00 

Blais, J. F 2,700 00 

Blay, G. G. (Oet. 16) 3,000 00 

Blondal, B. (Oct. 1) 2,400 00 

Blouin, J. A. (May 2) 2,400 00 

Blue, N R. (Jan. 8) 2,700 00 



Travelling 
expenses 

314 20 



940 20 



415 70 



1,633 72 

725 34 
2,464 99 

1,734 03 



2,367 49 

578 75 

627 32 

1,605 99 
1,073 27 

525 39 
429 71 

698 90 
353 64 
429 96 

357 25 



806 99 



894 15 



Salary Travelling 

rate expenses 

Boisvert, J. G 3,000 00 

Boivin, J. E 2,400 00 

Bolduc, L 2,700 00 

Bond, H. S 3,000 00 1,241 99 

Booth, C. H 3,000 00 

Booth, E. E 2,700 00 

Borduas, F 2,700 00 427 70 

Bothwell, G. R 2,520 00 454 93 

Bouchard, G. H 2,700 00 709 72 

Boudreau, J. D. (Jan. 1) 2,400 00 

Boulanger, E. L. (June 19) . . 2,400 00 

Boulet, S. (Apr. 25) 3,000 00 

Bournival, E 2,400 00 

Bouteiller, F. P 2,400 00 

Boylan, S. D 2,700 00 

Boyle, E. A 4,000 00 

Bradley, C. K 2,700 00 453 74 

Brand, F. R 2,400 00 

Brand, G. B 2,400 00 

Brawley, C. J 3,120 00 

Bray, S. H 3,000 00 

Brazier, C. W 5,000 00 1,505 73 

Bremner, B. M 3,300 00 606 45 

Brennan, C. E. (Feb. 1) 3,000 00 

Bridgman, R. A 2,700 00 

Brimblecombe, E. D 4,500 00 389 50 

(Nov. 16) 

Brissenden, G. C 2,700 00 

Brittain, J. H 5,000 00 1,325 18 

Broadfoot, J. A 2,400 00 

Brochu, G 2,700 00 

Brocklesby, R. E 4,800 00 723 14 

Broderick, J. M. (Aug. 13) . . . 3,300 00 

Brodie, J. H. (Feb. 9) 2,400 00 

Broley, L. L 3,000 00 

Brook, T. J. (Jan. 15) 4,300 00 1,131 96 

Brookes, G. E 4,000 00 

Brooks, G. S 4,500 00 435 36 

Brossard, J. C 2,400 00 733 61 

Brown, D. F 2,400 00 

Brown, E. A 4,200 00 

Brown, F. L 2,400 00 

Brown, G. G. (Oct. 1) 5,000 00 

Brown, G, M. (Feb. 1) 2,400 00 

Brown, H 5,000 00 950 49 

Brown, H. A 4,800 00 3,491 46 

Brown, J. P 2.400 00 

Brown, S. W 2,820 00 

Bryan, G. J 4,500 00 1,676 32 

Bryant, C. A. (Mar. 22) ... 2,400 00 306 64 

Bryant, J. S 3,600 00 948 75 

Bryce, G. M 2,400 00 

Brydges. J. J 3,000 00 373 18 

Bunn, H. R 2,520 00 

Bunting, H. L 3,000 00 

Bunting, J. R 2,400 00 

Burgess, M. A 2.400 00 

Burland, G. R. (Aug. 14) . . 2,400 00 

Burleigh, L. H 3,600 00 

Burleigh, N. S. 3,000 00 

Burley, H. G 3,500 00 

Burroughes, F. E. (Sept. 24) 4,000 00 

Burrows, R. B 2,400 00 448 59 

Butler, C. F 4,200 00 858 08 

Butler, J. J 2,400 00 



DEPARTMENT OF FINANCE 



F— 37 



Salary 
rate 

Butt, F. C. (Oct. 1) 5,200 00 

Buttenv-orth, W. R. (Aug. 8) 2,700 00 

Byers, J. W. G 2,400 00 

Cadrin, L. P. 3,500 00 

Cadrin, P. T 4,000 00 

Calder, C. C 3,600 00 

Caldwell, B. A. C 3,600 00 

Calvert, R. M 2,400 00 

Cameron, B 3,000 00 

Cameron, CD. (Jan. 8) . . . 3,600 00 

Cameron, J. P 3,000 00 

Cameron. R. B 3,600 00 

Campbell, D 3,000 00 

Campbell, J. A 2.400 00 

Campbell, J. E 3.000 00 

Campbell, T. B 2,400 00 

Campbell. W. S 4..500 00 

Campeau, A. (Mar. 2) 2,400 00 

Cannon, W. J 2.50O 00 

Cantin, J. C 3,000 00 

Carey, H. D. (July 1) .... 2,400 00 

Carnegie, H 2,400 00 

Caron. J. R 3.000 00 

Carroll, W. J. (Mar. 11) ,. 2 400 00 

Carter, E. O. (Dec. 1) 2,700 00 

Carter, K. Le M. (Jan. 1) .. 2,500 00 

Carter, R. J 2,700 00 

Cassault, J. G. (Mar. 6) .... 3,120 00 

Castonguay, A 2,400 00 

Castonguay, J 2,700 00 

Cater, S 2,400 00 

Cavers, W. A. (Sept. 25) . . 3,000 00 

Cawker, S. L. (Nov. 15) ... 2,400 00 

CJiadwick, N. S 3,000 00 

Chambers, E. J 4,500 00 

Chambers, J. W. 2,400 00 

Champagne, G. A. (Oct. 22) 2,400 00 

Charette, J. E 2,700 00 

Charette, L. E. L 2,700 00 

Charlton, L. R. (Nov. 1) . . 4,000 00 

Chevalier, L 2,400 00 

Chisholm, J. T. G. 3,000 00 

Christie, P. G 2,400 00 

Christie, R. C 2,400 00 

Clancey, E. C 3,600 00 

Clark, W. E 2,400 00 

Clarke, C. E 3,000 00 

f :iarke, O. L 2,400 00 

Cliff, F. S. 3,000 00 

Climo, T. A 6,000 00 

Close, J. F 5,500 00 

Colelough, A. R. Y 2,400 00 

Coleman, B. R 3,000 00 

Coleman, J. G 4,200 00 

Collier, W. E 2,820 00 

Collins, A. C. 3,120 00 

Collins, H. G 3,600 00 

Colthurst, H. N 4,200 00 

Complin, E. B 5,000 00 

Congdon, W. A 4,000 00 

Conrad, C. A. (July 20) ... 2,400 00 

Cook, M. W. (Oct. 29) . . 2,700 00 

Cook, W 3,000 00 

Cook, W. R 2,700 00 



Travelling 
expenses 



432 40 



963 52 
438 20 



335 59 



464 75 
741 11 



2,565 88- 
434 88 
643 58 
376 13 



334 75 


505 94 


905 36 


1,682 94 


402 00 


1,492 04 


717 87 



789 31 



1,117 70 
563 71 



Salary Travelling 

rate expenses 

Cooper, T. E. (Dec. 1) ... 5.000 00 389 59 

Cormier, J. E 3,600 00 304 46 

Cornellier, P. E 2,400 00 458 36 

Cossey, C. A 2,400 00 853 19 

Costigane, C. S. (Oct. 9) . . 3,600 00 

Cote, J 2,400 00 

Couch, H. B 2,520 00 1,036 53 

Cournoyer-Morin, J. A 2,700 00 

Couture, C. M 2,400 00 669 57 

Cowan, A. G 3,000 00 355 57 

Cowperthwaite, C. H 3.800 00 

Craig, C, S 3,000 00 333 23 

Craig, F. W 2,400 00 416 93 

Cranston, W. C. (Feb. 19) . . 4.500 00 641 90 

Ciee, H 3,800 00 

Crew, C. G. (Nov. 16) .... 3,000 00 

Crighton, G. D 2.7O0 00 490 25 

Crilley, F. X 2,400 00 

Croft, J. R. (Sept. 1) 6,900 00 417 22 

Cross, F. W 3.600 00 

Crothers, H. B 2,400 00 

Crowe, D. H 2,400 00 

Crowley, D 4,000 00 

Cruice, F. 2,700 00 571 40 

Cullen, J. A. (May 22) . , , , 3,600 00 

Gumming, C. F. , 3,000 00 

Cummings, H. L.* 5,400 00 

Cunliffe, H. W 3,000 00 

Cunningham, M. A 3,600 00 

Cunningham, R. A 3,500 00 

Curran, M.N 2,400 00 

Currie, D 2,400 00 

Currie, F R. (Feb. 22) .... 5,600 00 644 84 

Cutler, J. H 2,400 00 

Daignault, A. (Mar. 1) ... 2,400 00 

Daigneault, L 2,400 00 

Daigneault, L. R 4,500 00 1,034 29 

Dakin, A. P 2,700 00 

Dale, E. R 2,700 00 

Dalgliesh, G. E 3,600 00 1,215 76 

Dallamore, L 2,400 00 

Daly, J. A. 3,000 00 

Daniels, H. D. (Feb. 18) .... 5,200 00 327 70 

Darby, L. H. (Jan, 7) 2,400 00 

Davidson, J. G 3,000 00 

Davidson, J. W 2,600 00 1,222 58 

Davidson, W. A 3,000 00 

Davies, G. M 6.500 00 324 50 

Davies, J. K 2,400 00 727 25 

Davy, R. F 2,700 00 

Dawson, W. R 5,000 00. 

Day, K. W 3,000 00 541 75 

Deacon, W. A. (Jan. 3) .... 4,500 00 

Dean, J. S. (Apr. 18) 2,400 00 

DeBlois, G. S 2,400 00 

Decary, P. R. 2,700 00 

de la Durantaye, C. F 3,600 00 857 37 

Delagrave, A. (Dec. 10) .... 3,000 00 

Delagrave, P 3,600 00 

Delany, H. R 3,600 OO 

D€lf, J. H 2,700 00 

Delisle, J. A 2,400 00 

Delorme, N. G 2,400 00 

Demers, A. (Jan. 1) 2,400 00 



F— 38 



PUBLIC ACCOUNTS: PART II 



595 92 



324 83 



326 34 
372 15 

620 57 

477 34 



Salary Travelling 

rate expenses 

Demers, J. H 2,400 00 

Uennison, R. H 2.400 00 

I>ent, J. H 2,400 00 

Desaulniers, J. V 6,000 00 

Deschamps, J. G 2,400 00 

Deschatelets, J. P 3,000 00 

Desgroseliers, C. H 3,000 00 

Desilets, J, A. (Feb. 20) ... 2,400 00 

Desjardins, R. J 3,CO0 00 

Desloges, J. V 3,300 00 

Desnoux, E 3,500 00 

Desnoyers, J. A 3,300 00 

Desroches, J. P 3,000 00 

DeVitt, C. A. S 2,700 00 

Dickenson, J. F. (Oct. 20) . . 2,700 00 

Dickey, H. B 2,700 00 

Dion, S. L 3,600 00 

Dionne, J 3,300 00 

Dix. M. B 3,000 00 

Dixon, W. A 2.700 00 

Dodds, R. G 3,000 00 

Dodson, P. J 2,500 00 

Doherty, R. A 2,400 00 

Donaldson, B. E 2,700 00 

Doner, A. G 3,300 00 

Donohue, W. T 2,700 00 

Dopp, W.J 2,400 00 

Doran, G. E 4,200 00 

Dostie, A 3,780 00 

Douglas, C. L. M. (Oct. 22) . . 5,200 00 2,444 77 

Douville, C. E 3,000 00 

Dowler, F. A 2,400 00 

Dowrey, W. R. (Jan. 1) 5,000 00 

Doyle, P. E 3,000 00 

Driscoll, R. F 2,700 00 

Drouin, J. P. E 2,400 00 1,393 39 

Dube, H. J. (July 24) 2,800 00 

Dubois, J. A 2,400 00 

DuBoyce, R. M. (Nov. 22).. 2,400 00 

Dubrule, P. L 2,400 00 

Ducharme, J. A. (Nov. 13) . . 2,700 00 

Ducharme, W. E. (Aug. 20) . . 3,500 00 

Duggan, G. E 2,400 00 518 25 

Duggan, H. 0. (Feb. 18) 2,400 00 

Dumont, P. E 3,060 00 

Dunbar, E. G 2,400 00 

Dunbar, G. R 3,300 00 419 91 

Duncan, M. S 3,000 00 

Dunlop, A. C 2,400 00 1,487 66 

Dunn, J 2,400 00 

Dunning, G. G 3,600 00 

Dunning, H. C. (Feb. 4) 2,700 00 

Dupont, R 2,520 00 

Dupuis, P 3,000 00 

Dussault, J. V 3,000 00 

Dussault, M 3,000 00 

Dutil, H. A 3,000 00 1,637 81 

Dymond, H. H 2,520 00 318 55 

Eagleson, J. E 3,000 00 565 02 

Earle, R. S 3,120 00 

Eaton, F. H 2,600 00 

Ecclestone, A. E 2,400 00 821 52 

Eddy, A. M 2,472 00 2,794 87 

Edgar, S. R 4,600 00 

Edge, A. (Feb. 8) 4,200 00 



Salary 
rate 

Edge, H. P. A 6,600 00 

Edmonds, A. (Mar. 1) 2,400 00 

Einfeld, C 2,400 00 

Ellerton, W. P. (Feb. 19) ... . 2,550 00 

Elliot, F. C. F 2,700 00 

Elliott, A. L 3,000 00 

Elliott, S. G. (Feb. 1) 2,400 00 

Ellis, J. B 3,000 00 

Ehvood, T. H 2,400 00 

Elworthy, R. T 4,800- 00 

Emmerson, J. B 2,400 00 

Englebert, R. (Dec. 10) 3,600 00 

Ensom, B. E 3,000 00 

Ettenberg, B. R 2,400 00 

Falardeau, P. C 4,500 00 

Farewell, C. A 4,500 00 

Farr, A. R 2,400 00 

Farr, G. D. (Nov. 1) 4,200 00 

Faucher, J. A 2,520 00 

Fauteux, L. (Nov. 1) 3,600 00 

Feilde, J. F 2,400 00 

Feldt, M. (Dec. 15) 3,600 00 

Felteau, J. C 2,520 00 

Fenton, J. G. (Apr. 9) 3,000 00 

Ferguson, A. D 5,000 00 

Ferguson, G. H 2,400 00 

Ferguson, J. E. (July 5) 5,000 00 

Ferguson, J. G 2,400 00 

Ferguson, M. McQ 3,600 00 

Ferland, P 3,000 00 

Ferrier, A. R. (Jan. 1) 3.600 00 

Ferrier, J. G 2,700 00 

Fingland, L. A. (June 22) ... . 3,300 00 

Finlayson, G. D 3,000 00 

Fisher, R. H 2,400 00 

Fisk, G. H 6,000 00 

Fitzpatrick, W. H 4,200 00 

Fitzsimmons, E. H 2.700 00 

Flanagan, 0. L. (Dec. 7) . . . . 3.300 00 

Flegg, H. G 3,600 00 

Fletcher, F. E 3.600 00 

Flymi, J. (Aug. 22) 4,000 00 

Follett. G. W 2,400 00 

Food, B. A 2,700 00 

Foran, P. F. (Apr. 2) 2,800 00 

Forbes, R. F 3,000 00 

Force, E. H 2,400 00 

Forest, J 2,400 00 

Forest, L 2,400 00 

Forfar, G. H 2.400 00 

Forgues, 2,700 00 

Forrester, J. A 2,400 00 

Forsythe, R. M 2.400 00 

Fortin, R 2,400 00 

Fosbrooke, H. J 3,000 00 

Foster, C. J 3.000 00 

Foster, H. K 2,400 00 

Foster, M. E 2,700 00 

Foster, R. A 2,400 00 

Foster, R. L 2,700 00 

Fournier, C. E 2,400 00 

Fournier, J 3,000 00 

Fournier. J. O. (Mar. 16) ... . 2,400 00 

Fowler, R. M. (Apr. 2) 8,000 00 

Fowler, Ralph M 3,500 00 



Travelling 
expenses 

1,257 14 
1,534 04 



1.942 01 



1,652 40 
405 58 



1,774 31 



549 43 



782 76 



1,073 3S 

2.537 31 

768 30 



DEPARTMENT OF FINANCE 



F— 39 



Salary Travelling 

rate expenses 

Fox, E. J 5,500 00 722 59 

Fram, J. W 3.000 00 

Francis. C. A 3,000 00 364 78 

Frank, J. N 4.800 00 

Frank.s, L. L 2,700 00 

Fraser, A. M. (Oct. 29) 2,400 00 

Fraser, A. Y 2,400 00 

Fraser, J. L 3,240 00 1,975 46 

Fraser, L. W. (Jan. 14) 3,000 00 

Fraser. S.J 3.000 00 

Fraser, W 2.995 20 

Free. T. G. (July 23) 2.400 00 370 97 

Free], F. W 3.000 00 

Freeman, G. H 5.600 00 699 71 

Freeman, R. B 2.400 00 

Fremont, J 2.800 00 

Friend, J. E. (June 22) 3,300 00 

Frost, S. R 2,400 00 

Fyfe, M. H. (Feb.l) 5.000 00 

Gagne, R. (Dec. 8) 2,820 00 

Gagne, S. L. (Jan. 23) 2,640 00 2,917 85 

Gagnon, A 3,600 00 

Gallinghcr, C. S 2,444 04 

Gallup, R. W 6,000 00 823 82 

Gait, N. M 3,600 00 

Gantz, A 3,600 00 

Garand, H 3.600 00 

Gardam, M.G.H 2,700 00 

Gareau, F 2,400 00 

Garland, G 4,200 00 

Gasse, A.J 4,200 00 

Gaucher, P. E 2,400 00 

Gauthier, F. B 2,400 00 

Geddes, R. (Feb. 1) 8,000 00 

Geldart, W. J 3,600 00 

Gelly, J. L. E. V 4,500 00 

Gendreau, H. W 2,400 00 

Gerald, W. T 2,400 00 

Germain, P. G 2,400 00 

Gibb, J 3,300 00 

Gibbons, N. L 2,400 00 

Gibbs. C. C 2,400 00 

Gibson, J. D 5,650 00 

Gibson, T. W 3,000 00 

Giffin, C. R. J 2,520 00 

Giguere, A 2,400 00 

Gilchrist, R. S. (Apr. 16) ... . 4,740 00 

Gillespie, A. M. (Oct. 1) 3,000 00 

Gillespie, W 5,000 00 

Gillis, C. J. (Mar. 2) 2,400 00 

Gillis, E. J. (May 7) 2,700 00 

Gilmore, M. P 3,600 00 

Gilmour, A. A. (Sept. 24) ... . 2,400 00 

Girard, G 3,300 00 

Girard, J. A 2,400 00 

Giroux. J. R. (Jan. 2) 4,200 00 

Gla.ss, D. C. (Sept. 17) 4,000 00 

Glassey, H. F 2,400 00 

Goble, L. L 2,400 00 

Godber, F 2,400 00 

Godbout, J. A 2,700 00 

Godbout, R. E 5,000 00 

Gold, E. R. (Jan. 7) 7,000 00 

Goldecke, W. F. (Jan. 1) . . . . 5,000 00 

Golumbia, M 5,600 00 437 25 

71033—11 



876 95 

549 69 

2,281 52 


2,509 89 


1,058 23 



779 64 



1,321 20 
501 21 



716 99 
1,866 80 

817 34 



896 80 


505 44 


660 14 


405 58 


573 98 


1,565 &3 



Goodison, G. A 

Gordon, S. (Nov. 19) ... 

Gordon, T. D 

Gougeon, I. V. (Feb. 4) 

Gould, W. C 3,000 00 

Graham. W. F 3,000 00 

Graham. W. H. (Nov. 19) . 2,400 00 

Grant, D.J 3,900 00 

Gravel, R. J. (Oct. 23) .... 2,400 00 

Graves. M. F. 2,400 00 

Gray. W. W 2,400 00 

Green, H. C 3,600 00 

Green, W. E 2,400 00 

Greenway, R. W. (Nov. 9) . . 2.700 00 

Greenwood, A. W 2,400 00 

Greig. D. G. . ! 2,400 00 

Grenier, M 2,700 00 

Grier, G. A 2,400 00 

Griffin, A. G. S 4,500 00 

Griffiths. 2.400 00 

Griggs, J. H. (Oct. 11) .... 2,520 00 

Grisdale. F. S. 7,200 00 

Gronau, F. G 3,600 00 

Grothe, L. E. (Jan. 1) 3,000 00 

Grundy, G. E 6,000 00 

Guenet, R 2,400 00 

Guerette, 2,800 00 

Gunn, J. D 2,700 00 

Gustafson. C. E 2,400 00 

Guter, E 2.400 00 

Hale, C W. (Dec. 1) .... 2,689 44 

Hall, F. W 3.600 00 

Hall, H. D 2,600 00 

Hall, J. G. M 2,400 00 

Hall, R. B. (Jan. 22) 3,600 00 

Hall, T. L. (Aug. 1) 4,200 00 

Plamel, B E. (Aug. 9) .... 2.400 00 

Hamilton, W. M 3,300 00 

Hammond. H. W 2,700 00 

Hammond, M. (Feb. 26) . . 3,600 00 

Hanlan, J. D 5,000 00 

Hanley, C. L 2,400 00 

Hanson, J. M 2,400 00 

Harding. M. H 3,000 00 

Harding, P. S. 3.000 00 

Hardy, G. C 3,000 00 

Hargreaves, E. J 5,400 00 

Harlow, R. A 3,000 00 

Harper, C. T 3,000 00 

Harris, C. J 2,700 00 

Harris, R. W. (Dec. 1) . . . 3,000 00 

Harrison, A. E. H 2,400 00 

Harrison, H. R 5,000 00 

Hart, J. G 3.000 00 

Har\ey, E. G 2,400 00 

Harvey, K. W 5,000 00 

Harvie, K. (Jan. 5) 2,820 00 

Hatheway, M. M 2,700 00 

Hawkins, T 2,700 00 

Hayball. B. R 2,400 00 

Hayes, F. J. (Dec. 8) .... 2,400 00 

Hazeland, A. J. (Jan. 1) .... 5.200 00 

Head, A. (July 13) 2.520 00 

Healey, J. S 3,000 00 

Heather, A. O. (Dec. 8) ... 5,000 00 



Salary 


Travelling 


rate 


expenses 


2,400 00 


472 20 


2,700 48 




3,800 CO 




2,400 00 


1.540 95 



1,C63 51 
493 98 
863 34 



827 07 

513 55 
532 62 

736 26 

326 78 



645 39 

529 77 

391 16 

368 15 

1,013 39 

081 34 
3,037 76 



1,247 83 
1.331 04 


419 73 
783 19 
2,427 12 
350 16 
529 61 


380 57 
2,925 25 



1.496 53 



F— 40 



PUBLIC ACCOUNTS: PART It 



Salary 
rate 

Hebert, A. (Mar. 16) .... 2,400 00 

Hebert, P 2.400 CO 

Ileckbert, H. R. (Mar. 28) . 2,400 00 

Hedge, E. G 2,400 00 

Hemond, C. E. (June 23) ... 2,400 00 

Henderson, A. M. (Dec. 1) . 8,000 00 

Henderson, J. C. (Jan. 17) . 3,000 00 

Hendry, C. S 2,700 00 

Henrichon, J E 3,000 00 

Hetu, J. F. X. (Oct. 29) ... 2,400 00 

Hewgill, C. H 3,420 00 

Hewitt, C. H 2,700 00 

Hewitt, G. W 3,000 00 

Higgins, H. M. (Sept. 7) .... 4.000 00 

Hillier, S. H 2,700 00 

Hind, L. J 2,400 00 

Hoben, R. D 2,400 00 

Hoffman, H. B 5.400 00 

Hogan, E.J 2,400 00 

Hogarth, C. G 2.700 00 

Holder, S. L 3,000 00 

Holman, H. V 3.000 00 

Holmes, E. E 2,640 00 

Holtby, T. C. 2,400 00 

Homienock, A 2,400 00 

Hooks, L. A 2,400 00 

Hope, G 2,400 00 

Hope, G. M 3,500 00 

Hopper, E. L 2,500 00 

Hopper, M. S. (June 6) .... 3,300 00 

Houlden, G 2,700 00 

Housey, J. E 3,000 00 

Houston, G. F. 3,900 00 

Hubbard, G. D 2,400 OO 

Hughes, F. H. (Apr. 2) .... 2,400 00 

Hughes, J. (Mar. 1) 2,700 00 

Hughes, R. J. E 3,300 00 

Hunter, G. C 3,120 00 

Hutchison, F. F 3,000 00 

Hyndman, E. B. (Aug. 1) . . 2,400 00 

Ince, G. H. (Dec. 1) 4,200 00 

Ingram, W. R 6,000 00 

Inns, H. J 3,500 00 

Ireland, W. F 2,520 00 

Irish, A 4,800 00 

Irving, R 2,400 00 

Irwin, L. D 2,700 00 

Isaac, W. J. S. 2,700 00 

Ives, T. G. (Feb. 4) 2,600 00 

Jackson, A. H 3,600 00 

Jackson, J. A 4,000 00 

Jackson, S. G 3,800 00 

Jacques, J. 2,400 00 

James, E. T. (June 21) 3,500 00 

James, W, C. (May 31) ... 6,000 00 

Jamieson, E 2,400 00 

Jamieson, E. P 2,400 00 

Jarvis, J. M. (Feb. 1) 2,400 00 

Jc-wett, K. R 3,300 00 

Jobin, J. A 2,400 00 

Jode, C. L 2,400 00 

Johnson, A. W 4,200 00 

Johnson, C. F. G. (July 10) . 3,500 00 

Johnson, L. 1 2,400 00 

Johnson, R. F 4,500 00 



Travelling 
expenses 

2,185 73 
1,063 92 



523 92 



783 77 

1.616 33 
683 90 
856 90 



357 53 



404 55 
612 18 



583 67 

541 50 
515 00 



426 53 
335 65 



1,913 73 



530 72 



1,260 54 



786 67 

1,286 75 
1,240 74 



Salary 
rate 

Johnson, R. M. (May 3) . . 4,500 00 

Johnston, J. F. (Aug. 13) ... 3,654 00 

Johnston, K 2,700 00 

Johnston, M. M. (Mar. 4) . . 2,400 00 

Johnstone, J. B 2,700 00 

Johnstone, J. M 2,700 00 

Johnstone, W. J 2,400 00 

Jolicoeur, J. H 2,400 00 

Jolly, A. E 2,700 00 

Jones, C. S 3,000 00 

Jones, E. L 2,400 00 

Jones, J. T 2.400 00 

Jost, W. H. (Nov. 5) 4,200 00 

Judd, A. M 2,400 00 

Jukes, M. E 2,400 00 

Julien, M 2,820 00 

Julien, R 3.000 00 

Kalmakoff, M 4,200 00 

Kee, F. N. (Jan. 1) 2,700 00 

Keith, F. M 2,400 OO 

Kellond, H. W. 4,000 00 

Kemp, H. R. (May 29) .... 6,300 00 

Kendall, S 2.700 00 

Kennedy, D. K. (Oct. 4) . . 4,000 00 

Kennedy, W. G 2,400 00 

Kenny, E. A 2,400 00 

Kent, J. L 2,700 00 

Kent, W. J 3,000 00 

Kenvyn, R. 2,820 00 

Kenward, A. T 2,400 00 

Kester, F. 2,400 00 

Kidd, P. C 2,400 00 

Kieffer, J. E. H. M 5,000 00 

King, H. (Apr. 2) 4,800 00 

King, H. B 5,400 00 

King, M. R. 3,600 00 

Kingstone, G 3,300 00 

Kinnon, A. (Feb. 8) 2,700 00 

Kirkpatrick, H. W. (Sept. 30) 2,400 00 

Kirkwood, R. A 2,400 00 

Knott, J. M. (Mar. 7) .... 2,400 00 

Knox, R. M. (Oct. 1) .... 2,820 00 

Korenberg, G (Jan. 21) . . 2,400 00 

Kyle, D. G 3,600 00 

Labbe, N. A 2,400 00 

Labelle, A 3,000 00 

Lachapelle, G 2,400 00 

Lackey, W. C 4,800 00 

Lacroix, J. A 2,400 00 

Lafave, R. B. (July 24) 3,000 00 

Lafreniere, J. H 2,400 00 

Lalande, J. A 2,400 00 

Lalonde, E. A 3,000 00 

Lamarche, J. A. (Feb. 16) . . . 2,400 00 

Lambert, R. H 2,700 00 

Lambert, W. F 2,400 00 

Lambie, J 2,400 00 

Lamon, F. E. (Sept. 25) 3,120 00 

LaMountain, E. L 4,000 00 

Lamoureux, L. (Oct. 30) 2,400 00 

Landry, A 3,000 00 

Landry, N 2,400 00 

Lang, O. W. (Apr. 11) 2,400 00 

Langevin, J. L 3,000 00 

Langford, H. E. (Apr. 1) 3,750 00 



Travelling 
expenses 

354 05 
672 90 

1,115 22 



1,985 40 
1,632 14 



428 40 



1,128 53 
936 93 

2,262 34 

1,001 39 
425 59 
310 35 

1,414 84 
494 88 
775 53 

315 25 



1,255 55 



1,607 08 
2,066 23 



1,527 82 
1,495 32 



553 70 

438 81 

660 75 

1,131 98 

1,215 89 

1,780 17 



DEPARTMENT OF FINANCE 



V-^i 



757 05 


517 13 


504 00 


361 70 


354 90 


451 01 


1.483 88 


802 20 



Salary Travelling 

rate expenses 

Langis. J. C. G. (Dec. 1) . . . . 2,640 00 

Langlais, L 2,820 00 

Lanoix, G 2,400 00 

Lapierre, L 3,000 00 

Lapointe, G. E 3,000 00 

Lapp, M. W. (July 10) 3,600 00 

Larson, C. R 3,000 00 

Laugheed, L. E. (June 22) . . . 3,000 00 

Laurence. T. R 2,400 00 

Lavigne, G. (Mar. 19) 2.820 00 

Lavoie, S 2,600 00 

Lawson, W. H 2,520 00 

Layton, E. P 2,400 00 

Leah, H 2,400 00 

Leathern, M. P 3,120 00 

LeBlanc. R 3,600 00 

LeBon, L. (Feb. 21) 2,700 00 

LeBourdais, D. M 4,000 00 

Leckie, W. G 3,300 00 

Leduc, G 2,400 00 

LeDue, 2.820 00 

Leduc, 0. D 3,000 00 

Lee, W.S. (July 24) 5,500 00 

LeGallais, J. P 3,500 00 

Legge, S. C 3,800 00 

Lehberg, A. S 3,500 00 

Lehberg, F. H 4,500 00 

Leishman. R. S 2,400 00 

Leithead, J. T 3,300 00 

Lemelin, C. (May 1) 2,400 00 

Leonard, L. A 2,700 00 

Leroux, J. D 2,700 00 

Lesage, R 4,000 00 541 93 

Levack, D. H 2,400 00 560 97 

Leveque, H. C 2,400 00 724 25 

Levesque, E 2,700 00 

Levy, 1 3,300 00 

Levy, S. C 2,400 00 

Liddell, W. A 4,200 00 

Lidgate, J. A 2.400 00 

Limoges, J. P 2,700 00 3.130 54 

Linzey, P. H 2,520 00 

Lister, G. A 4,500 00 450 21 

Little, D.J 2,400 00 

Little, W 4,000 00 

Lobley, 5,000 00 2,270 75 

Logan, E. H 3,600 00 351 75 

London, 1 3,200 00 

Lougheed, N. G. M 2,520 00 

LoTO. J. C 2,640 00 534 15 

Lovell, G. R 2,400 00 1,410 55 

Lowe, M. C. (Oct. 16) 7,000 00 1.260 71 

Lowndes, CM 3,500 00 

Lowrey, H. C 3,000 00 356 12 

Lugsdin, S. G 3,000 00 

Lumsden, T. B. (June 30) . . . 2,400 00 

Lussier, M. A 2,400 00 

Lymburner, J. A. (Feb. 21) . . 2,700 00 

Lyon, A. L 2,500 00 1,063 62 

MacAlpine, N. A. (Feb. 26) . . 2,700 00 

MacArthur, R. S 3,000 00 489 62 

MacAuley, G 2,400 00 

MacDonald, A. E 2,400 00 

MacDonald, A. P. (Aug.ll). 2,400 00 

MacDonald, D. A 2,400 00 1,217 04 

71033— 11 J 



Salary Travelling 

rate expenses 

MacDonald, I. (Feb. 16) ... . 2,400 00 

MacDonald, J, F 2,400 00 

MacDonald, K. C 2,400 00 1,053 50 

MacDonald, V. M. (Oct. 16). 3,000 00 

MacDonald, W. D 2,820 00 

MacDougal, B. A. (Apr. 1) . . 4,500 00 

MacDougall, A. (Mar. 4) . . . . 2,400 00 1,607 24 

MacDougall, W. J. 2,640 00 607 25 

MacEachern, M. E 3,000 00 

MacFarlane, J. A. (Feb. 1) . . 2,700 00 

Maclnnes, F. G 3,600 00 

Maclntyre, E. F 2,700 00 

MacKay, H 4,800 00 589 17 

MacKay, R. S 4,200 00 1,027 57 

MacKeigan, LA 5,000 00 316 34. 

MacKenzie, C. T. (Sept. 1) . . 4,254 00 

MacKenzie, D. G. (Dec.l).. 8,000 00 2,660 56, 

Mackey, G. A 3,000 00 1,703 13 

Mackie, A. R 5,000 00 865 76 

Mackie, J. A 3,300 00 

MacKinnon, G. T 3,000 00 700 37 

Macklem, G. C. (June 16) . . . 2,400 00 

MacLeod, R. D 2,700 00 866 91 

MacLeod, W. N. (Jan. 1) . . . . 3,335 00 

MacMahon, M. D. (Mar. 9). 4,500 00 640 33. 

MacMillan. H 2,400 00 : 

MacNab, F. F. (Jan. 1) 3,600 00 

MacOdrum, C. G. (Sept. 1) . . 4,000 00 329 75 , 

Macpherson, M. C 2,400 00 743 39 

MacRostie, D. C 3,800 00 1,424 34 

Madget, A. C 3,600 00 

Madson, M. E. (May 1) 3,300 00 

Maher, T. J. (Apr. 16) 3,000 00 

Mahoney, S. D 2,520 00 

Main, R. W 4,700 00 

Mainguy, L 2,400 00 

Maloney, E. P. (Mar. 26) ... . 3,600 00 

Maltais, J. L 2,400 00 

Manley, P 4.800 00 

Mansell, R. K. (Dec. 1) 2.400 00 

Manser, A. E 2,400 00 443 37 

Manson, M. A. (Feb. 4) 3,300 00 374 68 

Mantle, W. F. (Jan. 1) 3,000 00 1,830 58 

Marien, J. L 3,800 00 351 64 

Marier, A 3,000 00 

Marisseau, J. M 2,400 00 

Man-iseau, J. A 2,400 00 

Marsh, E. J 4,200 00 1,765 81 

Marshall, D. H 3,000 00 468 38 

Martel, J. L 2,400 00 

Martin, J. M 5,000 00 866 59 

Martin, J. R 4,200 00 3,677 81 

Martin, O. C 2,400 00 

Martin, W. E. C. (Nov. 22) . . 4,500 00 

Martyn, A. D 2,700 00 1,392 36 

Marwick, J. R 6,000 00 655 75 

Mason, D. E 2,400 00 

Mason, D. W 2,820 00 

Masson, W. G 6,000 00 440 77 

Matheson, J. C 2,700 00 

May, A 8,000 00 1,472 92 

May, A. S. (Jan. 8) 5,000 00 342 69 

Maynard, N. C. (Mar. 22) . . . 3,000 00 1,162 33 

Maynes, W. J 2,700 00 

McAllister, C. B 3,000 00 



F— 42 



PUBLIC ACCOUNTS: PART II 



■ .. Salary Travelling 

, .'.' rate expenses 

McCallum, H. A. (July 24) . . 4,200 00 

McCallum, J. F 3,600 00 

McCallum, L. C 2,400 00 

McCarthy, D 3,600 00 

McCIure, G 4,000 00 

McCowan, S 3,720 00 

McCrae, K. C. 5,000 00 560 99 

McCuUough, W. B. 2,400 00 392 14 

McCutcheon, L 4,200 00 

McCutcheon, M. W. (Oct. 1) 10,000 00 4,240 29 

McDaniel, E. B 2,400 00 

McDiarmid, J. S 3,500 00 

McDonald, C. H. (Noy. 1) . . . 2,400 00 

McDonald, D. A 3,000 00 

McDonald, G. C 3,600 00 

McDonald, J. A. S. (Jan. 5) . . 2,700 00 

McEwen, J. W 2,400 00 

McGeer, D. F 3,600 00 

McGill, R. V 2,400 00 

McGillivray, CD 2,400 00 

McGraw, W. R. 2,400 00 

Mcintosh, J. A 2,640 00 

Mcintosh, R. B. (Nov. 2) . . . . 3,000 00 

Mcintosh, W. S 2,820 00 

Mclntyre, A. M 4,200 00 

Mclntyre, G. D 3300 00 

Mclntyre, W. P 2,400 00 

McKee, C. G 3^00 00 

McKinley, L. A 4,800 00 

McLaren, J. J. (Jan. 1) 2,400 00 

McLaughlin, C. R 3,000 00 

McLennan, W. N 2,400 00 

McLeod, R. A 4,200 00 

McManman, J. L. (Feb. 5) 2,829 20 

McManus, J. P 3,120 00 

McMaster, D. S. (June 22) . 4,500 00 

McMichael, N 2,600 00 

McMorran, T. F. . .". 5,000 00 

McMuUen, H 3,600 00 

McPherson, R. A. E 2,400 00 

(Jan. 10) 

McPhillips, W. H 5,000 00 665 24 

McQueen, R. A 4,500 00 

McRae, R. F 2,400 00 

McSweeny, G. W 4,000 00 1,156 03 

McTavish, F. D 2,820 00 541 79 

Megan, F. C. (Apr. 2) .... 3,000 00 

Menard, J. P. A. (Nov. 26) . 2,400 00 1,242 14 

Mercier, A 2,400 00 

Merkley, A. D 2,700 00 877 82 

Merleau, L. T. (Feb. 25) ... . 2,400 00 

Merrick, J. L 2,700 00 485 77 

Merrix, A. H 2,400 00 

Miohaud, A. L. (Feb. 16) . . 2,400 00 429 90 

Michaud, J. J 2,400 00 

Michaud, J. S 2,700 00 343 35 

Miles, E. B 2,700 00 

Millar, T. A. (Dec. 5) 2,400 00 

Miller, G. (Sept. 24) 3,500 00 

Miller, G. S. (Oct. 20) .... 3,600 00 504 68 

MiUington. F. (Nov. 1) . . 3,000 00 681 73 

Mitchell, C. H. (Feb. 28) . . 7,500 00 1,362 05 

Mitchell, F. L 6,000 00 1,747 35 

Mitchell, R. S. 3,000 00 

Mitchell, W. H 2,700 00 364 63 



318 83 



1,838 14 
717 07 



1,300 38 



Salary Travelling 

rate expenses 

Moffat, G. W 3,600 00 952 84 

Moffat, H. W 2,400 00 

Moffat, R. E. (Nov. 6) .... 4.200 00 

Moffat, W. L 2,820 00 

Moffatt, R. B 2,520 00 

Mogan, J. C 2,400 00 

Molesworth, G. N. (May 1) 6,000 00 

Montambault, A 2,520 00 

Monteith, C. L 2,700 00 366 77 

More, J. H 2,400 00 

Moreton, A. E 2,400 00 

Morin, J. 3,000 00 

Morris, B. W 2,900 00 

Morrow, E. S. (May 15) . . 2,520 00 

Moscovitch, M. A 3,600 00 736 63 

Moscovitch, S. (May 14) ... 2,400 00 

Moussetbe, M. 3,000 00 

Mowat, R. H 2,400 00 

Moxley, J. F 2,820 00 489 08 

Moyer, C. S 3,000 00 

Moynaugh, J 3,000 00 

Mulcair, J 3,000 00 

Mullan, J. W 3,000 00 

Munro, C. D. (Oct. 13) .... 3,000 00 

Murphy, G. (July 14) 2,700 00 

Musselman, F. K 2,400 00 1,219 50 

Nadeau, J. P 5,000 00 1,034 80 

Nadeau, L. E 6,500 00 778 47 

Nadeau, P. A 2,400 00 

Nairn, A. W. (Jan. 1) 3,000 00 

Nason, W. (Oct. 15) 5,000 00 

Neal, M. W 2,400 00 

Neale, H 3,000 00 

Neate, A. J. (June 16) 2,700 00 

Needham, C. A 2,500 00 

Neeson, D 2,400 00 

Neill, J. D 4,000 00 

Neilsen, K. P. A. (Dec. 17) . 5.000 00 

Nelson, J. L 3,300 00 

Newark, A. J. (Dec. 12) .... 2,400 00 1,790 24 

NichoU, A 3,000 00 309 18 

Nicholls, A B 2,700 00 

Nicholls, W. N. (Mar. 9) . . . 2,400 00 

Nicholson, A 2,700 00 

Nicholson, E. M 3,800 00 952 57 

NicoU, S. B 3,600 00 

Noble, R. D. (Oct. 3) .... 4,000 00 

Noon, F. J 3,000 00 

Noreau, J. A 2,400 00 1,077 10 

Norman, A. L 3,450 00 

Norman, S. J 2,700 00 377 35 

Norris, N. L 2,400 00 

Norton, N. C 3,600 00 

Nyberg, C. A. (Mar. 1) ... 2.400 00 

03rien, J. E 3,600 00 1,517 10 

O'Brien, J. L 2,600 00 

O'Brien, James L 2,400 00 

O'Higgins, 3,000 00 

Old, E. H 3,600 00 

Oldaker, H. J. (Apr. 16) ... 3,600 00 

Oliver, E. J. (July 25) 4,000 00 

Orr, D 3,000 00 

Orr, R. J. (Jan. 1) 3,000 00 

Ouellette, M. R. (Mar. 12) . . 2,700 00 

Ouimet, J. M. A 2,520 00 



DEPARTMENT OF FINANCE 



F— 43 



Salary Travelling 

rate expenses 

Ouvard, J. de la S. (Dec. 15) 2,400 00 984 52 

Owens, H. T 2,700 00 

Oxner, W. C. (Jan. 16) .... 4.500 00 324 44 

Paget, E. B 5,000 00 

Painter, R. H. E 4,000 00 

Palmer. A. W 3,600 00 

Panneton, J. J. 4,200 00 

Paquet, F 3.120 00 1,252 80 

Pa<iuin, M 2.400 00 

Paradis, A. P 2,400 00 

Paradis, H. J. P. (Feb. 6) . 2,700 00 

Parent, H 4,200 00 319 69 

Parent, Herve 2,400 00 690 02 

Parent, P. E 2,400 00 

Parker, A. D 2,400 00 

Parker, A. S. 4,000 00 

Parker, E. M. (Apr. 2) .... 5.000 00 

Parkinson, E. T. (Feb. 8) . . 2,400 00 

Parkinson, J. F 5,000 00 370 02 

Parkinson, R. M 4.500 00 

Parson?, A. H 3.000 00 628 05 

Pascoe, J. E 5,000 00 721 68 

Patchell, J. B 2,520 OO 

Patenaude, J. G 3.600 00 440 45 

Payne, W. R 2,400 00 488 11 

Peaeey, W. A. . . : 2,400 00 

Peart, J. W 4.20O 00 

Peers. H. W 2,400 00 553 43 

Pclletier, G 2,400 00 

Peltier, L. P • 3,900 00 3,998 20 

Pennington, C. M 2,400 00 

Pepler, H. B 2,7C0 00 

Percy, R. W 2,400 00 

Perkins, R. R 2,400 00 1,055 02 

Porrault, J 4,500 00 

Pctapiece, D. K 3,600 00 

Fetch, Z. H. (Sept. 1) .... 3,300 00 

Pettigrew, J. G 2,820 00 317 39 

Pettis, K. F 3,600 00 

Phelan, W 3.000 OO 

Phillips, C. R 3,000 00 

Phipps, E. E 4,0C0 00 807 15 

Piche, E 2,400 00 1,682 36 

Pickard. W.J 2,400 00 

Pickford, H. N. 3,000 00 349 77 

Picotte, J. V 3,000 00 

Pincott, G. S 6,000 00 

Plamondon, L. P. (Feb. 1) . . 2,500 00 457 82 

Plumptre, A. F. W 8,000 00 2.261 29 

Pollock, W. R 4,500 00 521 44 

Poole, A. R 2,400 00 477 08 

Poole, T. C. (May 1) .... 2,400 00 

Pope, W. L. A 4,800 00 2,065 98 

Poupart, A 5,000 00 

Precious, H. E 2,400 00 

Prevost, L 2,700 00 

Price, C. E 2,400 00 

Primrose, N 3,600 00 

Puffer, H. G 2,400 00 579 72 

Purdy, S. J. (June 21) .... 2,400 00 

Pyke, E. W. 2,400 OO 

Quinlan, J. J 4.200 00 

Racette, L. C 2,400 00 1,697 95 

Kacey, D. B. (Oct. 5) .... 3,000 00 

Rainbow, J. W. (June 16) 5,000 00 



Salary 
rate 

Raley, G. G. E 6,000 00 

Ramsay, A. G. (Jan. 1) 3,000 00 

Ramsden, R. C. (Nov. 12) . . . 2,400 00 

Randall, L. C 3,600 00 

Ranger, P. P 3,120 00 

Rawn, C. E. (Mar. 1) 2,400 00 

Regan, J. P. (Jan. 23) ...... . 3,500 00 

Reid, M. (June 19) 2,951 00 

Reid, V. J 3,000 00 

Renault, J. R. (Sept. 17) ... . 2,400 00 

Renton, A 2,700 00 

Reynolds, E. B 3,600 00 

Reynolds, F. C. S 2,400 00 

Reynolds, F. 3,000 00 

Rhind, C. E 3,300 00 

Rice, C. W 3,000 00 

Richard, P 3,500 00 

Richard, P. E. 0. J 2,400 00 

Richard, Z. (Nov. 20) 2,400 00 

Riches, T. H 2,700 00 

Ridler. A. A 4,000 00 

Riel, P. M. (Dec. 15) 2,400 00 

Rigby. G. E. (Sept. 1) 2.400 00 

Riley, R. L. (Feb. 15) 3.000 00 

Rinfret, E. G. (May 1) 5,000 00 

Riopel, L. (Oct. 27) 2,400 00 

Riopelle, J. A. R 2,400 00 

Ritchie, R. S 4,200 00 

Rivard, R 2,700 00 

Robbing, J 3,600 00 

Robert, J. M. R 3,000 00 

Robertson, T. R. B 3,200 00 

Robinson, E. J 4.000 00 

Robinson, G. S 4,500 00 

Robin.son, H. C 3,600 00 

Robinson, V. B, (Aug. 28) , , . 4,200 00 

Robitaille, L. C. (July 7) . . . . 7,000 00 

Robitaille, 3,120 00 

Robitaille, P. A. (Apr. 11) . . . 3,600 00 

Roblin, H. N 2,820 00 

Roche, H.J 2,700 00 

Rochon, P 3,420 00 

Rodier, F. C. 2,400 00 

Rodomar, 0. W 7,000 00 

Roger, P. (July 24) 2,400 00 " 

Rogers, C. A 4,000 00 

Rogers, C. F 3.750 00 

Rosenbluth, G 2.820 00 

Ross. D. B. D 2,400 00 

Ross, G. A. M 4,000 00 

Ross ,H, I, (Dec. 8) 7,000 00 

Ross, J. A. (Nov. 12) 6,000 00 

Ross, J. C 5,000 00 

Ross, P. E 2,400 00 

Rothberger, J. T 2,700 00 

Rother, A 4,200 00 

Rousseau, V. M 2,400 00 

Rowan, J. H 2,400 09 

Rowatt, J. A 3,300 00 

Rowland, C. L 2.400 00 

Rowland, L. 3,300 00 

Roy, E 2,700 00 

Roy, H„E. (Mar.l) 3.840 00 

Roy, J. E 2.400 00 

Roy, L.V.J 3,600 00 



Travelling 

expenses 

430 77 



553 20 
423 02 

685 28 



338 22 



863 43 
355 34 



848 90 
414 55 



628 21 
606 93 



445 45 
430 27 



872 60 

430 62 
1,260 16 

1,012 60 



450 22 
932 85 
593 20 



391 27 



486 89 



PUBLIC ACCOUNTS: PART II 



Salary 
rate 

Roy, P. E 2,700 00 

Rubin, D.I 2,400 00 

Rueffer, P. L 2,400 00 

Rumball, C. E. W 2,400 00 

Rumpel, G. H. (Jan. 23) ... . 6,000 00 

Ruppell, J. E 3,000 00 

Rusconi, A. G 3,300 00 

Russell, G. R. (Aug. 8) 2,400 00 

Ruttan, C. M 4,800 00 

Ryan, D 3,000 00 

Ryan, F. W 3,000 00 

Sadler, L. W 3,600 00 

St. Arnaud, H. J. 1 3,000 00 

St. Denis, 2,400 00 

St. Jean, A. G 2,400 00 

St. Jean, M. (Jan. 24) 3,000 00 

St. Laurent, J. R 2,400 GO 

Ste. Marie, A. N 3,000 00 

Ste. Marie, E 2,700 00 

Ste. Marie, M 2,400 00 

Samuel, C. L 3,000 00 

Sargent, M. E 2,400 00 

Saunders, E. F 6,000 00 

Saunders, F. T. W 6,500 00 

Saunders, V. L 2,400 00 

Savard, T. A 3,000 00 

Savoie, A 7,000 00 

Scanlan, A. J 3,000 00 

Schacter, L. E 4,000 00 

Schade, M. H 3,500 00 

Schultz, H. H 4,200 00 

Schultz, R 2,500 00 

Scott, M. L 2,400 00 

Scott, T. D 2,700 00 

Scrutton, S. M 2,400 00 

Secord, D. N. (Mar. 1) 2,400 00 

Seguin, J. 3,000 00 

Seguin, L. E. (Sept. 17) 2,400 00 

Seldon, F. L 6,500 00 

Senecal, A 2,700 00 

Shallow, C. R 2,700 00 

Sharpe, E. H 4,500 00 

Sharpe, L. C 2,400 00 

Shaw, J. F 3,600 00 

Shaw, R. L 2,520 00 

Shepherd, S. A 5,500 00 

Sherwood, L 4,440 00 

Shirley, A. J 3,300 00 

Short, E 2,500 00 

Shortt, G. E 4,200 CO* 

Shuker, W. C 3,600 00 

Siddall, E. R 4,000 00 

Sidney, H. V 3,750 00 

Simons, H 2,400 00 

Simpson, A. B 2,400 00 

Simpson, G 2,400 00 

Simpson, H. W 2,700 00 

Simpson, J. M 2,400 00 

Simpson, R. E 3,800 00 

Sinclair, 0. R 2,700 00 

Sinclair, D.J 5,600 00 

Sinclair, G. R. (Jan. 1) 2,400 00 

Sivers, J. W 3,000 00 

Smith, A. G 3,600 00 

Smith, Albert G 2,400 00 



Travelling 
expenses 


431 66 


606 90 


2,407 25 
862 75 
971 56 


365 70 


443 54 


723 16 
1,141 83 


711 68 
1,174 38 



2,897 27 
379 77 

658 11 



2,440 92 



1,323 62 

376 78 
457 22 
439 54 



1,582 02 



476 66 
1,872 31 



1,807 71 



Salary Travelling 

rate expenses 

Smith, A. T 4,500 00 

Smith, F 3,600 00 491 11 

Smith, F. H 2,700 00 

Smith, G. B 2,400 00 

Smith, G.M 3,000 00 

Smith, H. C 3,300 00 

Smith, H. N 2,400 00 349 14 

Smith, H. W 2,400 00 

Smith, I. D 2,700 00 

Smith, I. S 2,400 00 

Smith, K. H. (Jan. 7) 4,000 00 

Smith, N. C 3,000 00 

Smith, W. R. (May 3) 2,400 00 

Sowdon, A. B. M. (Jan. 23) . . 3,420 00 

Sparling, F 3,000 00 

Sparrow, W. H 3,600 00 

Spence, C. G. (Nov. 1) 3,000 00 

Spence, E. J 7,000 00 1,969 87 

Spence, H. M 2,700 00 

Spence, W. F 6,000 00 844 10 

Spence, W. R 2,400 00 

Spoor, F. L. (Oct. 10) 3,000 00 

Sproule, W. J 3,600 00 

Stables, R. J 2,400 00 507 47 

Standish, W. T 2,700 00 976 05 

Stanfield, R. L. (Nov. 13) ... . 3,600 00 

Stanford, W. A. (Dec. 20) ... . 5,000 00 562 87 

Stanley, O.J 2,820 00 

Stavert, N 2,400 00 

Stein, H. H. (May 1) 3,500 00 

Stenstrom, D. G. (Dec. 1) . . . 6,000 00 

Stephens, S. T 4,800 00 

Stevenson, J. H 3,000 00 

Stevenson, L. F. (Oct. 16) . . . 3,356 90 

Stewart, CD 3,600 00 833 01 

Stewart, D. A 2,400 00 

Stewart, D. 2,520 00 659 27 

Stirton, J. J 3,000 00 

Stockton, R 2,700 00 1,095 83 

Stoker, H. R 5,000 00 

Stonehouse. C. S 2,520 00 2,356 29 

Storey, R. D. (July 1) .... 4,000 00 582 75 

Straughan, B. C. 2,400 00 

Stuempfle, D. E. (Oct. 1) . . 2,400 00 

Sullivan, C. C 4,000 00 

Sullivan, J. W 2,400 00 

Sutherland, A 4,200 00 655 48 

Sutherland, D. F. (Aug. 20) . 3,000 00 

Sutherland, J. B 3,000 00 

Sutherland, R. D. (Jan. 1) . 5,000 00 

Sutton, W. E 4,200 00 

Sykes, R. C 2,400 00 

Symonds, N. W 2,520 00 

Symons, A. W 2,400 00 

Simons, W. J. (June 28) . . 2,400 00 

Talbot, C. E. (Mar. 8) .... 2,400 00 

Tambling, W. J. 2,400 00 

Tanguay, R. E 2,400 00 

Tansley, S. N. (Oct. 17) . . 2,400 00 

Tapp, G. E. (Sept. 24) .... 2,400 00 

Tarbolton, J. S 2,400 00 

Tardif, J. 2,700 00 955 17 

Taschereau, T. W 2,400 00 

Taylor, A. B 4,800 00 422 65 

Taylor, E. B. (July 28) .... 3,500 00 



DEPARTMENT OF FINANCE 



F— 45 



Salary Travelling 

rate expenses 

Taylor, J 3,600 00 659 00 

Taylor, K. W 8,000 00 1,022 22 

Tessier, J. M 3,300 00 

Tevlin, J. J. C 2,400 00 

Therriault, P. A 2,400 00 1,190 17 

Thibert, J. A. (Feb. 6) .... 4,000 00 

Thickson, J. N 2,800 00 

Thomas, C. H. (Jan. 7) .... 2,800 00 

Thomas, D. G 5,000 00 357 26 

Thompson, E. A. (Mar. 20) 2,400 00 

Thompson, J. A. 2,400 00 

Thompson. O. G 3,000 00 

Thompson, R. W 3,120 00 

Thompson, W. J 2,400 00 

Thomsett, A. H. (Sept. 23) 2,700 00 

Thomson, G 2,640 00 

Thomson, R. (Aug. 13) .... 5,000 00 

Thornley, P. G. (Apr. 3) . . 2,400 00 

Thornton, B. E 3,000 00 

Tierney, A. A. (Apr. 2) .... 2,400 00 

Todd, R. A. R. (Jan. 9) .... 4,000 00 

Toner, H. A 2,400 00 

Topping, E 4,200 00 

'i'ousignant, E 2,700 00 

Tracey, W. R 2,800 00 498 09 

Tradburks, M. L. (Oct. 1) . . 4,500 00 

Treadwell, W. G 2,400 00 

Treleaven, T. J 3,300 00 364 16 

Tremblay, W. L 2,400 00 521 09 

Tricker, F. S 2,400 00 490 57 

Trimble. R. C 2,700 00 

Trimble, W. C. (Aug, 15) . . 2,520 00 

Trudel, R 3,000 00 1,298 16 

Tucker, R. H 2,400 00 608 48 

Tuft, G. F 2,400 00 529 38 

Turgeon, P. E 4,200 00 

Tumbull, J. 2,400 00 447 25 

Turner, A. B 3,300 00 1,92125 

Turner, F. H 2,400 00 

Turner, M. 1 2,700 00 641 10 

Ullett, A. B 4,000 00 

Uteck, W. G 2,400 00 1,255 42 

Vallee, M 3,420 00 548 80 

Vallis, L. C 2,700 00 434 80 

Vanwart, F. W 2,700 00 

Vass. J. D 3,450 00 368 04 

Venditti, J. (Mar. 1) 2,400 00 

Vergette, V 2,400 00 

Vernon, J. C. (Sept. 24) . . 4,200 00 612 53 

Vezina, F. A 3,000 00 

Vezina, L 2,400 00 

Vickers, R. S. (Jan. 11) .... 5,200 00 

Vigeant. J. R 2,400 00 

Vogt, D 3,000 00 

Walden, W. J. (Mar. 18) . . 4.200 00 943 95 

Walker, F. E 5,000 00 

Walker, J G 4,500 00 512 98 

Wallace, C. G 3,600 00 

Wallace, D. B 3,000 00 

Walsh, G. F 4,252 20 336 13 

Waltham, C. A 2,400 00 2,171 75 

Walton, C. K 3,300 00 

Wand, E. H 2,700 00 329 66 

J. R. Croft, who served as Administrator of Services 
from September 1. 



Salary 
rate 



Travelling 
expenses 



Ward, G. C 5,600 00 

Ward, S. H 4.200 00 

Watson, H. C 2,400 00 

Watson, W. L. (Mar. 22) .. 2,700 00 539 30 

Watson, W. M 2,400 00 

Watt, P. (Dec. 24) 2,400 00 

Waud, F. J 3,000 00 

Wayman, W. R 2,400 00 

Weale. E. J (Nov. 5) 2,400 00 

Weekley, H. A 2,400 00 783 16 

Weir, J. S. (Dec. 1) 2,700 00 

Welch, H. W 4,000 00 

Welliver, B. (July 24) .... 2,400 00 

Wells, D. C. (Jan. 18) .... 3,600 00 

Wells, J. E 3,600 00 

Wells, W. A (June 1) 3,600 00 

Wenaus, A. B. (Oct. 1) . . . 3,000 00 679 20 

West, G. W. (Sept. 4) 2,400 00 401 60 

Westaway, A. A. (Jan. 10) . . 2,400 00 

Whale, E. F 2,400 00 659 46 

Wheaton, W. C 2,520 00 

Wheeler, J. E 2,700 00 

White, C. S 3,600 00 1,80131 

White, E.J 2,400 00 

Wigmore, A. D 3,000 00 

Wilkinson. A 3,000 00 559 01 

Wilkinson, M. B. (July 1) . . 2.400 00 

Willard, E. W 2,400 00 

Williams, A. L 3,120 00 

Williams, E. W 2,700 00 

Williams, G. A 3,500 00 1,335 65 

Williams, G. T 3,000 00 627 97 

Williams, H. B 3,000 00 

Williams, J. L 2.700 00 452 29 

Williamson. N. S 2,400 00 

Williamson, W. E 3,800 00 

Willis, W. A. (Mar. 1) .... 3,300 00 1,652 06 

Willoughby, D. P 2,400 00 

Wilson, A. C. (Dec. 22) . . . 4,000 00 657 51 

Wilson, B. A 2,700 00 623 33 

Wilson, L. J 3,300 00 634 03 

Wilson, R. B 2,700 00 

Wilson, W. M. (Nov. 1) . . . 4,800 00 521 85 

Wilson, W. T 6,000 00 

Wingfelder, J. J 3,600 00 

Winrow, E. C. (Oct. 15) ... 4,500 00 

Witherow, H. L. (Aug. 8) . . 3,000 00 

Wollaston, R. F 2,400 00 489 84 

Wood, G. L (Feb. 15) .... 2,400 00 

Wood, T. C 3,000 00 

Wraith, G. E 2,700 00 1,23100 

Wright, C. M 2,400 00 

Wright, J. R 5,500 OO 572 45 

Wright, R. A 2,400 00 635 58 

Wyse, G 2,700 00 843 43 

Yates, R. F. (Nov. 24) .... 4,200 00 

Yeomans, F L. (Sept. 20) . 2,400 00 

Young, G. M 4,200 00 

Younger, C. W 4,200 00 619 28 

Younger, G. R 5,000 00 

Youngs, W. H 3,000 00 413 64 

Zaitlen, M 3,600 00 

was paid an honorarium at the rate of S200 per month 



F— 46 PUBLIC ACCOUNTS: PART 11 

The following employees, receiving salaries at annual rates of $2,400 or over, were receiving living allowances 
as at March 31, 1946, or at date of discontinuance (shown in parenthesis) at annual rates listed: E. J. Fox, 
$1,500; R. K. Mansell, $1,500 (July 7). C. J. Callister, whose salary was paid by the Department of 
Agriculture, received a living allowance at the rate of $1,200 per annum. 

The following employees receiving salaries at annual rates of $2,400 or over, were receiving epccial 
allowances as at March 31, 1946, at annual rates listed: H. F. Glassey, $480; P. H. Linzey, $480. 

As at March 31, 1946, G. E. Gunby whose salary was paid by the Department of National Revenue, was 
being paid a war duties supplement at the rate of $420 per annum. 

The following were paid upon a per diem basis (rate shown in parenthesis) : F. W. Dakin, $3,510 ($20) ; 
P. Olivier, $2,505 ($10). 

As at March 31, 1946, the following were receiving allowances at the rate of $15 per diem, and had been 
paid the amounts indicated : 

Honourable Judges— J. A. Barry, $1,380; T. H. Barton, $390; B. Boyd, $4,200; A. Caron, $1,140 
M. M. Colquhoun, $720; J. J. Coughlin, $1,515; J. L. Crawford, $465; E. W. Cross, $495; K. L. Crowell, $315 
J. Desmarais, $3,555; J. B. Dickson, $555; A. E. Doak, $195; A. H. Dowler, $885; A. A. Dysart, $4,665 
R. M. Edmanson, $900; W. E. Fisher, $150; C. J. Ford, $300; L. A. Hanna, $840; M. L. Hayward, S300 
A. A. Ingram, $870; J. A. Jackson, $1,635; L. G. Lewis, $45; A. MacDonald, $465; J. W. MacDonald, $300 
A. R. MacDonell, $3,285; J. E. Madden, $1,290; G. Marin, $2,760; C. W. A. Marion, $180; A. G. McDougall 
$465; J. P. Mclsaac, $315; G. McPhee, $2,040; R. Millar, $1,740; G. Patterson, $735; A. Pettigrew, $3,960 
J. A. D. Plouffe, $1,275; J. C. Reynolds, $1,125; W. T. Robb, $1,065; A. Roberts, $420; J. G. A. Robertson 
$375; B. W. Roscoe, $135; L. Roy, $2,505; J. L. Ryan, $825; W. F. Schwenger, $1,515; J. A. Shea, $1,065 
J. S. Smiley, $90; V. R. Smith, $960; T. Tremblay, $1,845; H. W. Whitla, $2,925; E. D. Woodburn, $105. 

District Magistrates— H. Achim, $1,155; J. F. Bugeaud, $135; A. Gaudet, $630; F. X. Lacoursiere, $1,500 

A. Michaud, $1,335; J. Poisson, $75. 

As at March 31, 1946, the following were receiving allowances at the rate of $25 per diem, and had been 
paid the amounts indicated: R. Hossack, $150; S. A. Shoemaker, $3,550. 

The following employees, whose salary rates were under $2,400 on March 31, 1946, received travelling 
expenses of $300 or over: G. H. Adam, $1,112.18; E. M. Allen, $696.66; E. R. Allen, $578.36; P. Anderson, 
$445.16; P. J. Anderson, $1,302.07; G. B. Archibald, $697.95; H. N. Argue, $745.73; W. Armstrong, $1,058.53; 
C. J. Arthur, $484.55; W. M. Assef, $608.03; J. D. Asselin, $329.93; G. E. Atkinson, $465.51; H. R. Atkinson, 
$1,405.25; A. J. Attree, $556.75; L. C. Atwell, $478.04; M. J. E. Audet, $333.10; A. T. Baker, $1,880.41; 

B. Ballantyne, $845.17; H. Bailer, $312.39; D. G. Balsillie, $639.62; W. G. Barbour, $1,828.16; G. A. Beattie, 
$779.61; F. W. Beatty, $501.89; W. J. Beaulieu, $814.29; G. A. Beaumont, $1,041.94; K. Beemer, $532.17; 
R. S. Beischel, $657.56; W. J. Bell, $648.60; R. Bellavance, $1,781.40; F. G. Belleperche, $794.26; L. M. Bennett, 
$560.05; L. Benny, $664.43; C. W. S. Bentley, $658.10; J. Bernard, $425; J. Beny, $1,004.35; W. L. Bertrand, 
$2,168.20; H. J. Berube, $1,131.55; J. G. Bevan, $325.99; G. Bibeau, $933.92; J. H. Bicknell, $952.78; D. Bird, 
$1,155.67; G. E. Board, $637.43; G. Boisclair, $481.40; J. O. N. Boissinot, $1,197.88; A. Boisvert, $349.70; 
G. Bouchard, $547.39; F. H. Boucher, $362.50; L. P. Boulanger, $1,473.04; H. M. S. Bowen, $329.95; 
R. Bowen, $347.57; F. V. Bradley, $522.62; J. Bromby, $508.31; M. W. Brook, $761.68; J. A. Brouillard, 
$1,091.76; J. A. Brownlee, $810.73; J. R. Brunet, $756.35; J. W. Burton, $1,100.19; W. J. Butt, $497.29; 
G. L. Button, $1,234.47; M. E. Cadieux, $597.66; H. P. Campeau, $512.20; R. Campeau, $444.66; L. Cantin, 
$466.97; T. Cantin, $907.02; L. Carrier, $1,145; C. H. Carruthers, $511.97; G. Catherwood, $3,721.07; 
J. A. Cavanagh, $1,634.17; A. R. Cawley, $924.82; R. S. Chappell, $566.50; E. Charest, $692.64; J. Charette, 
$986.43; J. Charron, $301.40; F. Chevalier, $441.29; W. H. Chrysler, $754.32; W. Clark, $754.39; W. G. Clark, 
$858.90; A. A. Clarke, $1,366.17; H. Cleroux, $514.83; C. B. Cliffe, $311.73; G. H. Clifford, $736.05; 

F. H. Coles, $390.25; H. J. Collier, $747.33; M. Collin, $360.05; J. P. Collins, $425.45; R. C. Comeau, $1,910.33; 
E. R. Cooke, $364.47; L. Cordeau, $1,156.95; G. H. Cormier, $914.61; H. Cote, $708.07; H. H. Coton, $722.84; 
R. Courchesne, $868.69; O. Crites, $464.51; A. I. Gulp, $776.19; J. A. Dalrymple. $432.38; L. D'Aoust, 
$1,048.55; R. A. Davison, $508.40; T. C. Deachman, $898.06; V. De la Plante, $2,435.43; L. Delorme, $674.25; 
R. A. Demers, $1,043.34; R. Desilets, $853.93; J. N. Desrosiers, $860.54; J. A. Devine, $637.71; P. K. Dickins, 
$627.81; J. G. Donaldson, $910.01; L. A. Donaldson, $607.32; W. J. Douglas, $304.95; A. F. Doyle, $710.80; 
R. Drolet, $487.51; G. T. Drummond-Hay, $455.27; A. P. Dube, $411.37; A. R. Ducharme, $698.79; 

C. O. Dumais, $1,059.79; J. Earner, $747.01; G. A. Edmondstone, $550.08; H. G. E. Ellis, $389.82; 
E. T. Enright, $432.61; A. H. Erdahl, $532.03; M. Ethier, $1,319.05; A. R. Everettes, $453.43; R. H. Falconer, 
$531.57; E. C. Ferguson, $1,805.56; W. W. Findlater, $1,694.80; W. A. Findlay, $527.52; N. R. Flower, 
$1,535.90; J. E. Flynn, $1,748.73; A. L. Foreman, $313.04; E. E. Forgues, $548.95; J. H. Fortier, $1,123.25; 
P. Fournier, $515.24; B. Frappier, $436.75; D. P. Eraser, $330.69; S. T. Eraser, $573.05; O. Fregeau, $558.85; 
N. C. Frieday, $2,360.20; R. Gagne, $490.80; A. G. Gagnon, $1,067.88; J. A. Gagnon, $1,456.90; L. L. Gamachc, 
$752.18; S. A. Ganam, $514.19; A. Gaudreault, $735.29; G. Gauthier, $487.37; J. M. Gauthier, $314.59; 

G. Genest, $1,076.73; A. Genois, $1,324.69; J. Gerlach, $513.32; O. Giguere, $2,115.61; H. B. Gilbert, $1,599.09; 
P. Giles, $415.40; W. H. Gillis, $419.61; P. Godin, $863.01; E. H. Good. $483.97; E. W. Gordon. $380.94; 
T. C. Gorman, $1,021.68; A. U. Gosling, $1,344.03; S. M. Graham, $412.32; M. D. Grant, $423.95; E. Gray, 
$1,055.52; G. H. Gray, $586.06; T. Green, $642.74; F. R. Gregor, $618.78; C. R. Grieve, $465.98; P. E. Guay, 
$348.70; O. Guyot, $716.06; B. Halfnights, $732.91; H. E. Hall, $424.63; G. Hamel, $566.75; A. S. Hamilton. 
$1,312.72; M. M. Hanna, $1,700.64; F. R. Harmer, $876.81; W. J. Harrison, $482.13; J. J. L. Hay, $642.21; 
A. E. Heaslip, $863.24; G. O. Hebert, $1,111.59; W. G. Hedge, $308.48; J. N. Hennessy, $736.10; A. Henry, 
$503.12; C. H. Herbert, $1,485.86; J. L. Herman, $835.81; W. A. Hick, $381.04; D. Hill. $621.23; A. Hinton, 
$764.50; C. A. Hiseler, $356.65; G. Hitchcock, $658.20; J. R. Hivon, $1,093; H. R. Hocking, $498.30; 



DEPARTMENT OF FINANCE F— 47 

G W Hodges $895.63; T. H. Hodgins, $383.55; H. J. Holmes. $528.69; G. P. Hoskins, $729.08; M. A. Huel, 
$569 04- G W. Humberstone, $301.28; J. J. Hunt. $1,585.76; W. W. Hunter, $444.91; G. W. Hutstwayte, 
$1118.35; B. H. Jennison, $370.34; G. J. Jodoin, $406.65; N. C. Johnson, $476.14; W. T. Johnson, $624.33; 
a' J Johnston, $337.44; E. G. Johnston, $899.27; J. C. Johnston, $748.73; J. L. H. Johnston, $828.54; 
S B Johnston $527.30; J. C. Jones, $740.41; G. Jordon. $530.35; C. V. Kay, $347.49; J. T. Keizer, $373.39; 
F J Kelly, $324.22; C. Kershaw, $345.78; D. R. Kidd, $804.83; D. King, $919.54; W. A. Kirby, $509.16; 
W Kunnas, $615.88; M. Labreche, $620.57; J. A. Lacasse, $619.96; J. Lacroix, $979.92; A. Ladouceur, $922.78; 
A. A. Lafer'te, $1,010.65; H. Lafleur, $744.15; J. W. Lageson, $942.70; U. Lahaie, $734.54; L. J. Lamontagne, 
$683.83; A. Lamoureux, $1,578.84; W. E. Landers, $848.87; G. Landry, $1,016.52; G. H. Landry, $511.83; 
V. Landry, $733.15; H. L. Langille, $534.70; V. B. Lankin, $974.64; L. Lanoue, $2,080.10; J. E. Lapalme, 
$301.15; A. Laplante, $558; E. Lariviere, $706.34; M. A. E. Lariviere, $861.78; J. A. Latour, $361.60; E. Lavier, 
$661.46; E. D. Lavigne, $686.94; M. O. Lavoie, $392.55; J. E. Leclerc, $2,756.25; C. Lecours, $939.70; 
G. Leeming, $1,451.14; L. Lefebvre, $1,107.47; A. LeFrancois, $1,116.83; A. Legare, $360; R. Legault, $562.30; 
T. G. LeGros, $923.24; L. Lepine, $467.75; W. Lesurf, $1,545.98; E. Levesque, $1,210.10; J. A. Lewis, $435.66; 

0. R. Lewis, $1,147.59; M. L'heureux, $1,242.95; A. W. Lindsay, $682.53; H. M. Linnell, $648.58; C. 0. Lloyd, 
$1,206.23; G. H. London, $1,274.56; P. Loranger, $941.50; 0. Ludger, $860.87; G. Lusignan, $394.15; 
E. Macauley, $880.81; M. Macauley, $916.89; J. MacCrimmon, $313.55; D. MacDonald, $300.82; 
N. K. MacDonald, $609.49; W. J. MacDonald, $400.95; A. B. Maclnnes, $1,726.28; H. MacKenzie, $395.14; 
J. A. MacKimmie, $645.43; A. N. MacLeay, $715.22; H. MacNeil, $779.15; R. E. Maguire, $712.36; 
H. Marineau, $581.51; K. H. Marshall, $333.63; G. A. Martin, $401.10; J. C. Martin, $969.97; W. Martin, 
$1,076.06; C. A. Mason, $458.50; J. A. Mathieu, $508.63; R. Matte, $600.07; J. G. G. E. Mazurette, $549.41; 
H. A. McAllister, $935.32; J. McAskill, $1,404.56; E. C. McBretney. $320.90; C. H. McBride, $334.80; 
H. J. McConnell, $324.25; A. McDonald, $499.71; J. C. McGill, $660.29; A. Mcintosh, $493.46; J. A. Mclntyre, 
$1,344.11; H. K. McKay, $531.32; J. H. McKeever, $311.85; J. McKinlay, $1,120.58; L. V. McLeod, $345.27; 
R. A. McMahon, $1,093.88; T. G. McNeill, $1,522.60; W. McQuitty, $454.47; L. P. Merette, $640.72; 

C. L. Merritt, $1,628.23; C. Messera, $515.95; P. Meunier, $979.11; A. H. Michel, $573.84; R. Migneron, 
$905.81; A. R. Milette, $316.69; A. C. Miller, $461.50; P. Mills, $353.56; J. C. Mitchell, $1,908.24; 
S. W. Mitchell, $796.04; R. G. Moffatt, $366.95; H. F. Mohan, $657.84; C. O. Mollberg, $801.08; W. J. Moore, 
$1,639.28; W. J."N. Moore, $1,169.62; M. G. Moreland, $836.48; W. A. Morfitt, $1,145.09; J. A. Morin, 
$470.31; J. L. Morin, $1,191.09; L. Morningstar, $759.02; E. E. Morton, $1,582.38; A. E. Murdock, $469.16; 

D. R. Murray, $662.56; J. C. Murray, $523.43; J. Mustard, $622.47; R. E. Nadeau, $465.42; E. J. Newman, 
$399.36; S. H. Nichols, $361.90; A. Nicholson, $716.72; W. Niles, $645.20; L. Nohn, $361.23; P. E. O'Donnell, 
$549.95; B. A. Ogilvie, $470.94; A. T. O'Kane, $600.65; J. H. O'Keefe, $748.50; W. G. Oliver, $979.93; 
H. O'Rourke, $999.23; W. Orr, $1,496.20; C. Owen, $1,163.94; A. Pare, $453.42; M. R. Pare, $554.45; L. Parent, 
$487.37; W. M. Parry, $598.96; D. L. Paterson, $703.50; W. J. Patterson, $1,174.70; E. PeHsser, $581.67; 
L. P. Pelletier, $805.97; C. O. Peloquin, $421.34; J. J. Perrault, $639.52; R. PhiJipson, $501.43; G. B. Pierce, 
$502.22; K. K. Pinney, $648.40; M. Plessis-Belair, $712.67; P. G. Plummer. $1,174.14; J. C. Poirier, $715.34; 
J. R. Poirier, $1,459.52; R. A. Poirier, $1,424.82; W. A. Pope, $1,392.51; G. H Porter, $1,052.77; W. L. Porter, 
$806.90; G. H. Potter, $708.59; R. Potvin, $897.16; H. Poulin, $1,694.50; L. V. Precoor, $481.20; J. A. Presly, 
$303.61; C. E. Proctor, $1,377.45; L. Provencher, $630.50; J. L. Quesnel, $2,137.70; F. W. Quinsey, $453.15; 
M. Racicot, $370.04; C. F. Ramsay, $302.92; W. E. Rayfuse, $317.90; A. Raymond, $1,237.30; P. W. Regan, 
$475.73; A. Reid, $934.40; J. F. Reynolds, $695.42; A. B. Rhodes, $1,094.99; J. D. Rice, $642.71; W. G. Rice, 
$1,516.61; J. G. Richardson, $1,349.36; C. O. Rimmer, $355; C. J. Ritzer, $592.53; J. S. Robb, $414.33; 
G. A. Robichaud, $732.38; P. Rocheford, $1,404.34; L. G. Rock, $887.57; W. S. Rose, $520.80; J. L. Rousseau, 
$430.59; A. Roy, $320.11; F. Roy, $590.95; A. R. Rundle, $980.50; W. R. Rutherford, $510.62; C. F. Rymal, 
$663.13; M. Saillant, $834.44; E. Savage, $374.20; C. M. Scott, $1,065.25; G. T. Scott, $586.59; J. Scvigny, 
$1,139.80; A. B. Sheehan, $756.23; D. M. Shields, $364.89; C. B. Short, $408.75; M. G. Short, $335.58; 
R. Simard, $1,841.59; J. A. Simmonds, $1,060.08; J. H. Sinclair, $1,570.23; W. J. Smith, $921.46; R. E. Snelgrove, 
$436.02; G. W. Speedy, $684.11; M. Sprake, $1,072.99; G. Stables, $368.60; J. Stables, $335.96; G. Steele, 
$333.03; R. J. Stinson, $513.15; J. R. Stocker, $627.14; R. F. Stothers, $307.45; G. W. Stratton, $306.24; 
P. G. Strohm, $1,406.59; R. A. F. Sutton, $330.49; L. Talbot, $485.08; F. W. Taylor, $1,358.89; R. Taylor, 
$363.17; J. Tempe, $988.76; W. H. Thackeray, $1,582.66; A. J. Thompson, $421.29; E. B. Thompson, $68i.53; 
W. E. Thompson, $412.89; W. H. Thomson, $925.80; H. V. Thorndyke, $834.85; S. Thornwell, $533.63; 
D. C. Tierney, $1,451.65; F. Tissington, $535.60; M. Tittley, $1,321.10; J. Tod, $327.53; S. Townsend, $938.72; 
D. P. Trafananko, $427.34; J. A. Tremblay, $939.19; L. Tremblay, $811.89; H. F. Trevillion, $623.88; 
R. B. Trott, $568.60; M. J. Turnbull, $849.29; W. L. Turnbull, $606.07; V. H. Turple, $1,314.42; F. Uden, 
$665.79; J. B. Upton, $361.33; G. Valiquette, $397; E. Vallieres, $575.35; J. W. VanBuskirk, $743.03; 

1. D. Vandewater, $647.30; W. E. Vannier, $443.47; J. A. Vary, $1,446.85; C. E. Vezina, $1,876.33; G. Vigeant, 
$1,247.60; J. A. Villeneuve, $1,089.33; H. E. Vincent, $934.26; E. H. Waddell, $851.77; G. S. Wallbridge, 
$444.19; M. Ward, $511.80; F. Weir, $1,087.59; J. R. Wetheral, $418.77; T. Wharton, $971.36; R. H. Whitman, 
$2,760.02; L. Wight, $719.27; J. H. Williston, $662.34; J. S. Wilson, $1,540.93; T. S. Wilson, $944.68; 
V. 0. Wiseman, $398.99; F. C. Woods, $74554; A. J. Wright, $1,218.67; A. P. Wyatt, $425.50. 

J. E. Blakeman received travelling expenses of over $300 (included under Department of Agriculture, Vote 19). 

The following persons, serving the Board without remvmeration, were paid travelling and living expenses 
of $300 or over: F. M. Blackwell, $1,07125; H. H. Bloom, $702.22; J. .C. A. Bordeleau, $577.35; W. H. Bosley, 
$480.41; R. P. Bower, $1,813.42; A. Bradshaw, $1,648.25; C. H. Browne, $1,210.51; R. M. Bryan, $387.37; 
A. L. Cawthorn-Page, $1,250.92; M. G. Cohen. $424.10; L. D'Aoust. $34608; V. C. Davis, $412.07; R. E. Day, 
$547.66; S. W. Day, $328.98; J. Diamond, $311.43; S. G. Dixon, $496.11; W, Downs, $1,157.07; R. B. Duff, 

71033—12 



F^t8 PUBLIC ACCOUNTS: PART II 

$545.89; A. Y. Eaton, $408.60; M. E. Enkin, $3,198.18; F. F Field, $351.94; C. E. Finlay, $375.61 
H. H. Foreman, $1,865.99; G. F. Fricke, $982.53; S. R. Frost, $1,234.40; W. Gittes, $480.96; D. Gordon 
$1,592.18; C. Graham, $1,551.51; W. M. Grant, $3,143.02; E. T. Griffith, $877.18; B. K. Gunn, $749.77 
F. C. Hayes, $753.43; A. M. Henderson, $1,332.84; L. S. Hewes, $1,097.44; H. J. Bobbins, $4,359.98 
C. V. Hodder, $476.50; M. E. Hurrell, $629.64; B. Jacob, $355.85; R. W. James, $712.19; A. P. Jewett, $393.90 
A. C. Johnston, $1,028.02; G. E. Johnston, $1,113.38; H. Kennedy, $726; A. A. Lang, $528.18; C. S. Leckie 
$1,256.14; W. J. W. Lennox, $1,877.25; H. H. Levy, $316.98; H. S. Leybourne, $4,015.83; D. L. MacCoy 
$645.06; N. A. MacRae, $627.25; E. S. Manning, $340.10; C. K. C. Martin, $1,565.40; J. A. Martin, $452.70 
F. D. Mathers, $1,780.07; J. E. Mclntyre, $1,007.41; J. A. McKay, $1,198.22; J. A. McLaren, $365.07 
A. N. McLean, $1,984.84; J. A. Moffat, $394.51; K. H. Olive, $1,377.41; J. J. Page, $401; C. A. Pemberton 
$1,498.68; F. G. Riseborough, $3,421.02; B. H. Sanders, $3,401.24; A. A. Shelly, $2,774.52; H. D. Smith 
$618.53; H. G. Smith, $1,859.50; R. A. Stewart, $687.07; W. H. Stoker, $832.22; R. A. H. Taylor, $1,074.57 
R. Thomas, $810.60; J. H. Thomson, $1,308.51; W. J. Tiller, $759.15; D. R. Townsend, $1,077.28; T. K. Wade, 
$1,660. 

The following Honourable Judges were paid travelling and living expenses of $300 or over: B. Boyd, 
$971.90; A. Caron, $305.81; W. M. Colquhoun, $584.85; L. A. Hanna, $736.59; A. R. MacDonell. $640.20; 
J. E. Madden, $707.31; G. McPhee, $944.50; J. A. Plouffe, $509.85; J. C. Reynolds, $656.74; W. T. Robb, 
$748.01; V. R. Smith, $430.85. 

Payments of $5,000 or over were as follows : 

A Travel. Trans-Canada Air Lines, $40,391.80 (this amount is also included in travelling expenses of 
employees) . 

B Printing. Department of Public Printing and Stationery, $596,330.60; Department of National Revenue, 
$62,051.82; John Lovell & Son Ltd., $177,584.22. 

C Stationery. Department of Public Printing and Stationery, $107,073.31. 

D Telephones. Bell Telephone Company of Canada, Ltd., $185,472.75; British Columbia Telephone Company, 
$12,113.14; Manitoba Telephone System, $6,355.86; Maritime Telegraph & Telephone Company, Ltd., 
$11,022.49; New Brunswick Telephone Company Ltd., $6,343.44; Province of Saskatchewan Department of 
Telephones, $6,792.63. 

E Telegrams. Canadian National Telegraphs, $24,277.17; Canadian Pacific Railway Company, $23,521.63. 

F Legal and Audit. Gustave Adam, $5,946.40; J. G. Ahern, $5,485.08; J. A. Burrows, $5,950.50; W. H. Campbell, 
$13,236.02; J. B. Clearihue, $8,717.56; L. Crestohl, $7,827.20; C. R. Davidson, $6,019.57; S. H. Green, 
$8,024.06; M. Laurier, $7,875.48; N. L. Matthews, $5,864.40; T. McNicoll, $5,166.72; G. McPhedran, $6,657; 
J. L. Ross, $7,080.36; W. S. Ross, $5,23721. 

G Postage. Post Office Department, $278,394.84. 

H Freight and Express. Canadian National Railways, $15,322.50; Canadian Pacific Railway Company, 
$12,145.87; Brinks Express, $17,890.41. 

I Local Ration Boards. City of Montreal, $16,885.44; City of Toronto, $8,491.39. 

J Ration Coupon Banking. Bank of Montreal, $111,278.56; Bank of Nova Scotia, $49,736.28; Bank of Toronto, 
$25,656.08; Banque Canadienne Nationale, $83,328.34; Canadian Bank of Commerce, $109,957.31; Dominion 
Bank, $25,074.50; Imperial Bank of Canada, $39,069.25; Provincial Bank of Canada, $27,433.13; Royal Bank 
of Canada, $123,268.39. 

K Sundries. Canadian Opinion Co., $8,082.56; Stevenson & Kellogg (Management Engineers), $6,102.94. 



Allotment: Wartime Prices and Trade Board — Advertising 1,430,000 00 

Expenditures $1,170,158 75 



A distribution of expenditures by programs follows. It should be noted that, in the following list, the word 
"space" means space in newspapers and other publications; while "films" means production of motion picture 
films: 

Program Advertising medium Amount 



Soldier's Wife (Radio) 240,018 92 

Farmers' Bulletin (Space) ^1,073 28 

Emergency Shelter (Radio, space, films and street car advertising) 1 17,547 95 

Sugar Conservation (Space, films, outdoor posters and street car advertising) 134,970 69 

La Metairie Rancourt (Radio) 86,153 75 

Don't Confute the Signals (Space) 23,539 61 

Questionnaires and Surveys 2,967 83 

Rationing Helps the Farmer (Space) 26,116 64 

General Rationing Advertising (Radio, space, films) 19,646 91 



DEPARTMENT OF FINANCE F— 49 

Program Advertising medium Amount 

Industrial Films Circuit (Films) 24,000 00 

Post V-E Day Inflation (Films) 14,000 00 

Notices to Food Trade re Canned Meat (Space) 5,037 14 

Miscellaneous Advertising Accounts (Purchase of advertising materials) 9310 03 

Rentals Administration (Space) 5,767 54 

Meat Rationing Publicity (Radio, space, films) 120,736 80 

Textiles Conservation (Radio, space, films) 78,828 28 

Special Quebec Program (Space) 57,430 80 

Films— Miscellaneous (Films) 48,678 94 

Radio General — Miscellaneous (Radio) 6,232 07 

Space in Press — General Miscellaneous (Space) 6,897 56 

General Programs — Anti-Inflation (Space) 60,703 95 

$1,170,158 75 



Payments of S5,000 or over were as follows: Advertising Agencies of Canada, $1,051,992.41; National Film 
Board, $93,723.43. 



Allotment: Wartime Prices and Trade Board — Canadian Wool Board Limited 446,686 92 

Expenditures $ 446,686 92 



P.C. 1835, March 10, 1942, authorized the Minister of Finance to cause the incorporation and organization 
of the Canadian Wool Board Limited as a Crown company under the provisions of the Companies Act, 1934, 
and to execute an agreement with the company authorizing it to perform such duties and to enter into such 
tran.«actions as the Minister or the Wartime Prices and Trade Board may authorize or direct it to perform with 
respect to the acquisition, conservation and distribution of domestic and foreign wool and related products 
as may be deemed necessary. Under the same authority the Minister may, with the approval of the Treasury 
Board, advance funds for administrative and other expenses of the Company. The advances are recorded 
under Loans and Advances (see Open Accounts — further on in this section) ; expenses are met from these 
advances and, periodically throughout the year, the account is credited and the War and Demobilization 
allotment debited with such expenses. There were no advances made to the Company in the present fiscal 
year. The above expenditures of $446,686.92, represent the net loss for the year, and this amount together 
WMth cash repayments amounting to $6,500,000 made by the Company during the year was credited to 
outstanding advances. 

The balance sheet as at March 31, 1946, and operating statements fpr the present fiscal year as furnished 
and certified by the Auditor General will be found in Appendix 6 to this section, page F — 84. 



Allotment: Subsidies due to application of order placing ceiling over 
all prices — Commodity Prices Stabilization Corporation 

Limited 98,108,335 22 

Leg» Advances 289,431 76 

97,818,903 46 

Expenditures $97,818,903 46 



P.C. 9870, December 17, 1941, as amended by P.C. 5863, July 7, 1942, authorized the Minister of Finance 
to cause the incorporation and organization of the Commodity Prices Stabilization Corporation Limited as a 
Crown company under the Companies Act, 1934, and to execute an agreement with the Corporation 
authorizing it to perform such duties and to enter into such transactions as the Minister or the Wartime 
Prices and Trade Board may authorize or direct it to perform for the purpose of a-ssisting the Wartime 
Prices and Trade Board in controlling prices and maintaining supply of foot], fuel and other necessities of 
life by the payment of subsidies and bulk purchasing in accordance with principles fomndated by the Wartime 
Prices and Trade Board and approved by the Minister. Under the same authority, the Corporation was 
empowered to carry on its duties and responsibilities through the incorporation and organization of subsidiaiy 
companies, and under this provision a subsidiary, Wartime Food Corporation Limited, was established. The 
Order in Coiuncil authorized the Minister, with the approval of Treasurj' Board, to advance funds for 
administrative and other expenses of the Corporation. The advances are recorded in Loans and Advances 
(shown under Open Accounts further on in this section). Expenses of the Corporation are met from these 
advances and, periodically throughout the year, the account is credited and the War and Demobilization 

71033— 12J 



F— 50 PUBLIC ACCOUNTS: PART 11 

allotment debited with such expenses. The advances in the present fiscal year amounted to $90,000,000 (of 
which $89,050,000 was advanced to Commodity Prices Stabilization Corporation, Ltd., and $950,000 to Wartime 
Food Corporation, Ltd.), while the expenditure charged to War and Demobilization allotment totalled 
$97,818,903.46. The gross amount of this allotment includes provision for the net increase, during the current 
fiscal year, of advances to Wartime Food Corporation Limited. 

The expenditures were as follows: 
Commodity Prices Stabilization Corporation Limited — 

Administrative expenses • 1,411,186 34 

Subsidies— import 41,602,181 16 

domestic 37,915,007 54 

Commodity trading loss 16,230,325 29 

97,158,700 33 

Less: 

Adjustments in respect of marine losses 463 73 

Premium earned on Lumber Lidustry Assistance Loans Guarantees 187 48 

Recovery on loss in fulfillment of Lumber Industry Assistance Loans 

Guarantees 564 00 



1,215 21 
Less: Provision for Doubtful Accounts Receivable 850 10 



365 11 



97,158,335 22 



Wartime Food Corporation Limited — 

Administrative expenses . .• 60,519 71 

Subsidies— import 517,284 98 

domestic 82,763 55 

660,568 24 

$ 97,818,903 46 

The Balance Sheets as at March 31, 1946, and Operating Statements for the present fiscal year as 
furnished and certified by the Auditor General will be found in Appendix 6 to this section, page F — 84. 

It should be noted that the books of the Commodity Prices Stabilization Corporation Limited closed on 
March 31, 1946 and the above-mentioned balance sheet does not include an advance of $5,000,000 on April 1, 
1946, to cover 1945-46 expenses. 



Allotment: House Conversion Program — Conversion of large dwellings into multiple housing units 

Allotments Expyenditures 

A Administration — 

Salaries 196,000 00 197,200 19 

Cost of Living Bonus and Other Pay-list Items 18,050 00 16,008 07 

B Hahfax, Moncton, Saint John, and contiguous municipalities 53,000 00 358 42 

C Montreal and Quebec 611,400 00 529,178 18 

D Ottawa and vicinity 116,900 00 98,920 15 

E Kingston, Trenton and contiguous municipalities 67,500 00 44,580 06 

F Toronto and vicinity 78,000 00 40,105 91 

G Hamilton, St. Catharines, and Brantford 141,300 00 121,756 94 

H Windsor, Sarnia, and contiguous municipalities 60,000 00 50,939 42 

I Edmonton, Calgary, and contiguous municipalities 206,050 00 160,067 39 

J Vancouver, Victoria aod Nanaimo 600,900 00 504,606 20 

$2,149,100 00 $1,763,720 93 



DEPARTMENT OF FINANCE 



F— 51 



A more detailed breakdown of the above expenditures follows; 

Administration Rents 

A 213^8 26 

B 358 42 

C 5,316 11 122,654 68 

D 10,343 87 25,841 20 

E 1,034 60 6,750 06 

F 999 38 12,650 92 

G 3,498 39 23,456 58 

H 965 96 6,185 76 

I 2,682 90 1,75129 

J 6,607 91 98,572 18 



Conversion 






Costs 


Maintenance 


Total 

213;208 26 
358 42 


294,246 92 


106,960 47 


529,178 18 


36,298 67 


26,436 41 


98,920 15 


30,077 97 


6,717 43 


44,580 06 


16,238 31 


10,217 30 


40,105 91 


58,994 15 


35,807 82 


121,756 94 


38,021 02 


5,766 68 


50,939 42 


137,540 45 


18,092 75 


160,067 39 


259,202 03 


140,224 08 


504,606 20 



$ 245,015 80 $ 297,862 67 $ 870,619 52 $ 350,222 94 $1,763,720 93 



Funds made available under the above allotments were used to alleviate an acute shortage of housing 
accommodation in certain urban areas by the conversion of suitable large dwellings into multiple housing 
units. The original authorities restricted the estimated expenditures to $1,500 per dwelling unit, but P.C. 5392 
of July 13, 1944 amended this restriction by authorizing an estimated expenditure of not over $2,000 i>er unit 
for units containing more than 1 bedroom. 

P.C. 7499 of December 28, 1945 directed that, as the Central Mortgage and Housing Corporation will 
act in the place of the Minister of Finance, in the operations of the National Housing Act, 1944, and other 
Housing Acts on and after January 1, 1946, the Corporation shall on behalf of His Majesty and in the place 
of the Minister of Finance have, exercise and perform all rights, powers, duties, liabilities and functions of the 
Minister of Finance under the Home Conversion Orders except the authority of the Minister of Finance to 
pay moneys out of the Consolidated Revenue Fund. 

The above Order in Council also directs that, from January 1, 1946, all moneys owing to the Minister of 
Finance under or pursuant to the Home Conversion Orders shall be paid to the Corporation, which, quarterly 
thereafter, shall pay such moneys to the Minister, less any expenses incurred by the Corporation in the 
operation of the Home Conversion Orders other than the cost of converting properties into multiple housing 
units. Under this provision7 the sum received for the quarter ending March 31, 1946, amounted to $27,840.46, 
and was credited to Special Receipts, Miscellaneous War Revenues. 

A As of March 31, 1946, there were 72 salaried employees, consisting of members of the field staff whose 
employment was continued to this date under an arrangement between the Department and the Corporation, 
being paid from this accoimt. Those receiving salaries at annual rates of $2,400 or over on that date or at 
dates of separation (shown in parentheses) are listed below. Salary rates indicated by asterisks include 
war duties supplements. 
The travelling expenses of these employees, where the amount was $300 or over, are also shown: 



Salary 
rate 



Travelling 
expenses 

$ 1,422 43 



Arnold, A $ 3,120 00 

Arnold, S. R 2,520 00 

Beaudry, R 3,000 00 

Brotherston, L. A. (July 1) . 2,400 00 

Buchanan, R. R. (Feb. 1) . . . 2,520 00 853 72 

Callaghan, M. H 2,400 00 

Campbell-Rogers, T. L. ... 3,120 00 588 39t 

(Nov. 21) 

Christian, E. H 2,400 00 

Cicero, C 2,520 00 

Clark, F. (Feb. 1) 2,400 00 

Cote, F. (Feb. 1) 2,400 00 

Davidson, J 3,600 00 633 20 

Dixon, M. G 3,120 00 752 37 

Dudley, J. E. (Feb. 1) 4,500 00 605 62 

Eastwood, J. M. (Feb. 1) . . . 2,520 00 

Ferguson, H. R 2,520 00 1,321 14 

Ferguson, H. M. (Feb. 1) . . . 2,400 00 

Galbraith, J. S. (Feb. 1) . . . . 5,400 00 1,488 46 

Gerson, S. (Sept. 1) 3,120 00 

Godard, A 2,460 00* 589 79 

t Including $238.95 charged to Vote 54. 

R. H. Douglas, whose salary rate was under $2,400 

$335.85. 



Grenon, E. (Feb. 1) 

Lainchbury, A.J 

Lapointe, P. (Oct. 1) 

LeBlanc, L. (Nov. 1) 

McLennan, G. J. (Apr. 1).. 

McNeill, W. (Feb. 15) 

Morris, L. W. (Feb. 1) 

Payette, C 

Perram, H. C. (Sept. 16) . . . 

Pilkington, A. R 

Porter, R. R 

Proctor, G 

Raymond, E 

Reed, D.J 

Ritchie, J. C 

Rowley, J 

Sutherland, W. (Dec. 25) . . . 

Vickers, A. (May 1) 

Wasson-Tucker, A 

(Aug. 15) 
Young, J, H 



Salary 


Travelling 


rate 


expenses 


2,400 00 


457 14 


2,520 00 




3,120 00 




3,120 00 




3,120 00 




2,520 00 




2,400 00 


647 40 


2,520 00* 




3,240 00* 




2,400 00 




2,400 00 




2,400 00 


360 29 


3,120 00* 


343 03 


3,120 00 




2,520 00 


692 35 


2,400 00 




3,120 00 




2,520 00 




3,120 00 





3,120 00 



1,132 68 



on March 31, 1946, received travelling expenses ol 



F— 52 PUBLIC ACCOUNTS: PART It 

B-J Under the provisions of various Orders in Council, the Minister of Finance was authorized to acquire, 
usually by lease, for a term of five years with the privilege of renewal, buildings suitable for conversion into 
multiple housing units. The individual authorities, and the maximum liability of the Crown under each, are 
shown below. Figures in parentheses indicate the number of buildings that may be acquired where such 

' qualification is included in the Order in Council. 

B P.C. 7324, September 20, 1943, $250,000. 

C P.C. 6812, August 30, 1943, $500,000; P.C. 259, January 24, 1944, $500,000; P.C. 7743, October 6, 1944, as 
amended by P.C. 3733, May 24, 1945, and P.C. 6887, November 13, 1945, $825,000. 

D P.C. 2641, April 1, 1943 (10), $50,000; P.C. 4579, June 4, 1943 (40), $200,000; P.C. 6812, August 30, 1943 (50), 
$250,000; P.C. 9381, December 7, 1943, as amended by P.C. 1101 of February 20, 1945, $500,000. 

E P.C. 9015, November 23, 1943, as amended by P.C. 8307, October 30, 1944, $500,000. 

F P.C. 4892, June 17, 1943 (50), $250,000; P.C. 524, January 28, 1944, $500,000. 

G P.C. 6812, August 30, 1943, as amended by P.C. 9015, November 23, 1943 (50), $250,000; P.C. 7745, October 6, 
1944, as amended by P.C. 2907, April 24, 1945, and P.C. 3744, May 29, 1945, and P.C. 6653, October 26, 1945, 
and P.C. 6885, November 13, 1945, $210,000. 

H P.C. 7324, September 20, 1943, $250,000; P.C. 9015, November 23, 1943, included the City of London in this 
district. 

I P.C. 7324, September 20, 1943, as amended by P.C. 3365 of May 4, 1944, $250,000; P.C. 9015, November 23, 

1943, included the City of Fernie, in this district; P.C. 7744, October 6, 1944, $150,000. 

J P.C. 4579, June 4, 1943 (50), $250,000; P.C. 7889, October 12, 1943, and PC. 8305, October 26, 1943 (100), 
$500,000; P.C 3252, May 2, 1944, as amended, for equipment, supplies and furniture required for the operation 
of the Ritz Hotel, Victoria, the total amount of such purchases not to exceed $20,000; P.C. 6814, August 29, 

1944, included the City of Nanaimo in this district; P.C. 7742, October 6, 1944, as amended by P.C. 6886, 
November 13, 1945, $1,050,000. 

Suppliers and contractors receiving $5,000 or more: Allen & Viner Construction Company, Limited, 
$7,390.89; Anguish & Whitfield Limited, $9,472.70; Armstrong Co., Ltd., $26,847.35; Arrow Kirk Coal Company, 
Limited, $7,302.88; P. Aubry, $10,419.84; R. J. Austin, $26,014.69; B.C. Electric Railway Company, Limited, 
$13,988.79; James Bodie Construction Company, Limited, $10,792.67; Chas. Boyd and Company, $14,937.15; 
C. Carpenter & Son, Limited, $24,273.70; Magloire Cauchon Limited, $6,136.06; Eugene Chalifour, $50,246.23; 
Thomas Cochren, $9,946.63; Commonwealth Construction Company, $30,153.82; Agostino D'Ambrosio, 
$8,064.48; Joseph Day, $6,765.45; A. Deslauriers & Fils Limitee, $25,636.08; Evans & Warner, $16,447.87; 
J. S. Fleming, $17,766.44; Alphonse Gratton Incorporated, $9,066.14; A. R. Grimwood, $8,262.50; J. L. Guay 
& Freres Limitee, $41,299.38; Halse-Martin Construction Company, Limited, $21,893.75; Roy Heintz, $19,716.95; 
Kenneth Hemsworth, $6,656.47; Jack Henson, Jr., $14,911.91; E. J. Hunter, $12,445.15; J. & M. Construction 
Company, $8,749.52; Eugene Jinchereau, $27,277.54; Jack Jones, $7,695.20; V, L. Leigh, $14,550.81; Luney Bros. 
Limited, $33,974.96; McLennan, McFeely & Prior, Limited, $18,164.98; City of Montreal, $7,046.73; G. Moxham, 
$5,800.58; Albert Noel, $23,785.14; Northwestern Utilities, Limited, $5,669.91; F. Pilon, $33,256.85; Quebec Coal 
Company, Limited, $5,124.77; Rose Coal Company, $5,061.70; L. G. Scott, $42,224.95; J. K. Sinclair, $8,376.55; 
Herman S. Smith, $11,305.80; Archie Sullivan, $18,906.63; Syndicat de Construction Moderne, $59,669.10; Joseph 
Turcotte, $35,908.79; Joseph Vickers, $20,460.98; G. H. Wheaton, $11,303.02; W. H. Yates Construction Company, 
$8,670.76; J. D. Young and Apperly, $6,808.43. 



WRITE DOWN OF ASSETS 

Cancellation of Canadian Farm Loan Board Capital Stock, Canadian Farm Loan Act, 

c. 66, R.S., and amendments $ 962 00 



Under authority of the Canadian Farm Loan Act, the above amount of capital stock subscribed by the 
Dominion Government, and representing first mortgage loans, was cancelled during the year and the title 
transferred to the Canadian Farm Loan Board. 



OTHER CHARGES 
Provigion for Reserve for possible losses on ultimate realization of active assets $25,000,000 00 



Thia amount augments the reserve for possible losses on the ultimate realization of Active Assets. The 
reserve now amounts to $150,000,000 (see under Open Accounts further on in this section). 



DEPARTMENT OF FINANCE 

Comparative Statement of Accounts Receivable 

(Wartime Prices and Trade Board) 

March 31, 
1946 

Current Year 161,897 55 

Previous Years— Collectable 130,015 50 

— Uncollectable 263 19 

$ 292,176 24 



F— 53 



March 31, 
1945 

181,476 71 

54,812 90 

219 30 

$ 236,508 91 



(a) In Current Deposits- 

Canada 

London 

New York 



Dr. Balance 
Apr. 1, 1945 



OPEN ACCOUNTS 

[1] Cash 

Receipts 



48,002,220 30 Cr. 17,016,485,660 19 



2,696,886 34 
200,279,405 12 



396,762,319 43 
715,871,003 96 



Disbursements 



16,466,282,826 33 
365,544,544 34 
646,296,256 92 



Dr. Balance 
Mar. 31, 1946 

502,200,613 56 

33,914,661 43 

269,854,152 16 



$ 154,974,071 16 $ 18,129,118,983 58 $ 17,478,123,627 59 $ 805,969,427 15 



(b) In Special Deposits — 

Bank of Canada, Special 
Funds 

Bond Redemption 
Account 

Interest Account 

War Savings Certifi- 
cates Redemption 
Account 

Bank of Montreal, Lon- 
don, Special Funds 
Redemption Account . 
Interest Account 

Bank of Montreal, New 

York, Special Funds 

Interest Account 



522,636 68 
869,332 13 



231,677 86 



1,155,662 33 
8,224 34 



4,964 19 



5,623,500,375 00 
344,100,000 00 



34,500,000 00 



8,760 00 
414,089 55 



390,874 91 



5,623,575,330 17 
344,271,448 46 



34,344,742 50 



66,673 33 
413,927 49 



392,472 60 



447,681 51 
697,883 67 



386,935 36 



1,097,749 00 
8,386 40 



3,366 50 



2,792,497 53 $ 6,002,914,099 46 $ 6,003,064,594 55 $ 2,642,002 44 



Cash in current deposits represents the total of the balances at credit of the Receiver General of Canada 
in the several banks in Canada, London and New York at the close of the relative fiscal years. 

Cash in special deposits consists of balances in the hands of fiscal agents of the Government for the 
purchase or redemption of bonds and the payment of interest on the public deibt, etc. 



F— 54 



PUBLIC ACCOUNTS: PART H 



[2] Departmental Working Capital Advances 



B 
C 
C 
C 
C 
C 
C 



Dr. Balance 
Apr. 1, 1945 

Dominion of Canada Assay Office 

Gold and Silver Purchase Account 25,637 66 

Royal Canadian Mint — 

Gold Purchase Account • 2,814,811 72 

Silver Purchase Account — Coinage 772,987 58 

Silver Purchase Account — Bullion 141,127 12 

Silver Purchase Account — C.V.S. Medals.. 

Nickel Purchase Account 914 09 

Copper Purchase Account 37,024 69 

Steel Purchase Account 41,444 80 



Receipts Disbursements 



1,907,789 05 1,910,660 18 



51,694,508 85 

3,172,104 12 

325,613 25 

744 96 
642,247 53 
742,055 89 



51,959,152 17 
3,471,425 28 
256,880 32 
96,851 39 
179,299 53 
711,626 53 
700,611 09 



Dr. Balance 
Mar. 31, 1946 

28,508 79 

3,079,455 04 

1,072,308 74 

72,394 19 

96,851 39 

179,468 66 

106,403 69 



$ 3,833,947 66 $ 58,485,063 65 $ 59,286,506 49 $ 4,635,390 50 



A This account relates to the transactions in gold at the Dominion of Canada Assay Office in Vancouver. 
Gold deposits, which include the silver content thereof, are purchased from mining companies and 
individual for shipment to the Royal Canadian Mint, this account being debited with the value of the 
former transactions and credited with the value of the latter. The closing balance represents the statutory 
A'alue of the gold, including that of the silver content, on hand in the Dominion Assay Office on that date. 

B The amount shown as receipts arises from the transfer of gold bullion to the Bank of Canada and sales 
of fine gold to the public; while disibursements represent (a) payments made by the Royal Canadian Mint 
for newly-mined gold, old jewelry, dental scrap, etc., and (b) the amount of the net operating profit for the 
year which was transferred to Revenue— Bullion and Coinage. The closing balance represents the statutory 
value equivalent to $20.67+ the ounce fine of the gold on hand at that date. 

C Receipts in these accounts represent the face value of all coin issued to the Bank of Canada and in the 
case of the Silver Purchase Account, the proceeds from the sale of fine silver to the public. Disbursements 
are (a) the value of all metals purchased for coinage and medal purposes as well as the net value of 
mutilated coin withdrawn from circulation and (b) the amount of the net operating profit for the year which 
was transferred to Revenue— Bullion and Coinage. The closing balances represent the cost value of the 
metals on hand at that date. 



(b) A To Foreign Exchange 

Control Board 

(c) To Sundry Government 

Agencies — 

B Canadian Wool Board 
Limited 

C Commodity Prices 
Stabilization Corpora- 
Limited 

Wartime Food 
Corporation Limited.. 

D Export Credits Insurance 
Corporation — Capital 
Surplus Account 



Dr. Balance 
Apr. 1, 1945 



[3] Loans and Advances 

Receipts 



850,000,000 00 



13,403,601 53 

32,162,831 16 
36,245 91 

500,000 00 



Disbursements 



46,102,678 60 



6,946,686 92 

97,158,335 22 
660,568 24 

104,765,590 38 



89,050,000 00 
950,000 00 

2,000,000 00 



Dr Balance 
Mar. 31, 1946 



700,000,000 00 1,550,000,000 00 



92,000,000 00 



6,456,914 61 

24,054,495 94 
325,677 67 

2,500,000 00 
33,337,088 22 



DEPARTMENT OF FINANCE 



F— 55 



[3] Loans and Advances — Concluded 
Dr. Balance 



(rf) To Provincial and 

Municipal Governments — 

Provincial : 
E Alberta — Subsidy 

0\'«rpayment 

F Alberta— Under Relief 

Acts 

F British Columbia — Under 

Relief Acts 

F Manitoba — Under Relief 

Acts 

F Saskatchewan — Under 

Relief Acts 

G Saskatchewan — Power 

Commission 

H Saskatchewan — Seed 

Grain Advances, 1908 . 
I Saskatchewan — Seed 

Grain Advances, 1938 . 
Municipal : 
J Municipal Improvements 

Assistance Act 

{e). To United Kingdom and 
Other Governments — 

K Belgium 

K Czechoslovakia 

L Greece 

K Netherlands 

K Netherlands — Indies • 

K Norway 

L Roumania 

M Union of Soviet 

Socialist Repuiblics . . . 
N United Kingdom 

(/) Miscellaneous — 

O Bank for International 
Settlements 

P Dominion and National 
Housing Acts 

Q New Westminster Har- 
bour Commission. .... 

R Saint John Bridge and 
Railway Extension Co. 
— Loan 



Apr. 1, 1945 



350,000 00 
25,887,500 00 
34,467,140 05 
24,774,950 27 
71,161,785 78 
42,240 00 
82,655 80 
15,886,521 38 

5,543.349 99 
178,196,143 27 



Receipts 



Disbursements 



6.525,000 00 



24.329,262 40 

10,000,000 00 
602.510,409 92 

643,364,672 32 



272,785 84 

14,721,232 31 

274,537 23 

433,900 00 



15,702,455 38 



26,255,500 00 

34,564,520 11 

15,025 80 

81,000 00 

3,840 00 

928 70 

3,937,245 79 

231,410 52 

65,089,470 92 



2,500.000 00 
63,946,006 35 

66,446,006 35 



16,215,591 14 



16,215,591 14 



26,237,500 00 
34,467,140 05 



60,704,640 05 



25,000.000 00 
3,191,551 00 

25,150,000 00 
1,800.000 00 
9,495,000 00 



2.775,500 00 



67,412,051 00 



1,494,358 83 



1,494,358 83 



Dr Balance 
Mar. 31, 1946 



350,000 00 
25,869,500 00 
34,369,759 99 
24,759,924 47 
71,080,785 78 
38,400 00 
81,727 10 
11,949.275 59 

5,311,939 47 
173,811,312 40 



25,000,000 00 
3,191,551 00 
6,525,000 00 

25,150,000 00 
1,800,000 00 
9,495,000 00 

24,329,262 40 

10,275,500 00 
538,564,403 57 

644,330,716 97 



272,785 84 

274,537 23 

433,900 00 
981,223 07 



$ 1,733,365,949 57 $ 252,516,658 79 $ 921,611,049 88 $ 2,402,460,340 66 



A Advances are made to this Board under the provisions of the Exchange Fund Order, 1940, and the War 
Expenditure and Demobilization Appropriation Act to provide capital to carry on its foreign exchange 
transactions. Di-sbursements represent additional advances made during the year. Interest due to 
November 1, 1945 at 1 per cent per annum, and amounting to $8,154,690.27 was received and credited to 
Revenue — Return on Investments, 

B Under authority of P.C, 1835, March 10, 1942, this Government-owned Company was incorporated under 
the Companies Act for the purpose of buying and selling foreign and domestic wools, fabrics, fibres and com- 
modities, and is operated under the control of the Wartime Prices and Trade Board. Advances as required 



F— 56 PUBLIC ACCOUNTS: PART II 

are made by the Minister of Finance under authority of the War Expenditure and Demabilization Appropria- 
tion Act and are debited to this account. Current receipts include administrative expenses and losses in 
trading for the year (which are charged to the War Expenditure and Demobilization Appropriation) together 
with refunds totalling $6,500,000, on account of advances made to the Company in previous years. 

C Under authority of P.O. 9870, December 17, 1941, this Government-owned Corporation was incorporated 
under the Compvanies Act and placed under the control of the Wartime Prices and Trade Board. The 
Corporation buys and sells commodities and subsidizes firms and individuals for the purpose of controlling 
the prices of goods, ware and merchandise in Canada, and in this connection, the Minister of Finance is 
authorized to advance $10,000,000; further advances as required are made under authority of the War 
Expenditure and Demabilization Appropriation Act. All such advances are debited to this account. Each 
month an adjustment is made, crediting this account and charging the War Expenditure and Demobilization 
Appropriation with the subsidies paid, losses on commodity trading and administrative expenses. 
Wartime Food Corporation, Limited, is a subsidiary. 

D Subsection 3 of section 10 of the Export Credits Insurance Act c. 39, 1944 prescribes that for any part of 
the subscription to the capital stock of the Corporation the Minister of Finance shall pay to the Corporation 
an equal amount to be credited to capital surplus account. The amount of $2,000,000 is equal to the 
capital investment made during the year (see under Investments further on in this section). 

E This loan was renewed under authority of P.C. 5755 of August 28, 1945, for a period of 1 year from 
September 1, 1945. Interest at 3 per cent per annum amounting to $10,500 was received and credited to 
Revenue — Return on Investments. 

F No further loans were made to the provinces during the year for unemployment relief or agricultural 
assistance. The Province of Alberta repaid $18,000 and renewals were $26,237,500; the Province of British 
Columbia repaid $97,380.06 and the renewals totalled $34,467,140.05; while repayments as shown were received" 
from the Provinces of Manitoba and Saskatchewan. Interest amounting to $2,761,597.26 was received and 
credited to Revenue — Return on Investments. 

G A loan of $57,600 to the Province of Saskatchewan was authorized by P.C. 4891 of September 17, 1940, to 
enable the Saskatchewan Power Commission to extend its power and light system to the Bombing and 
Gunnery School at Dafoe, Saskatchewan. It bears interest at 3^ per cent and is repayable in thirty half- 
yearly instalments, the first of which became due May 15, 1941. Repayment of principal totalling $3,840 
was received during the year together with interest amounting to $1,444.80, which latter amount was credited 
to Revenue — Return on Investments. 

H Advances were made by the Dominion Government to the Province of Saskatchewan for the purchase 
of seed grain. The receipts represent repayments. 

I Under the Seed Grain Loans Guarantee Act, c. 13, 1938, the Governor in Council may authorize the 
guarantee of the principal and interest of any loans made by a chartered bank which were guaranteed by 
the Province of Saskatchewan under the authority of the Municipalities Seed Grain and Supply Act, 1938, 
of Saskatchewan, the Local Improvement Districts Act, 1936, of Saskatchewan, and any amendments thereto, 
or any acts passed in substitution therefor for purchasing seed grain and providing other assistance to farmers 
in connection with seeding operations during the spring of 1938; provided, however, that the liability of the 
Government of Canada in respect of principal under all guarantees given under this Section shall be limited 
to $14,500,000. Section 6 of the Act provides that the Minister of Finance may pay out of any imappropriated 
moneys in the Consolidated Revenue Fund the amounts necessary to fulfil any guarantee given under the 
authority of this Act and section 5 (iii) provides that if the Government of Canada is required to pay any 
amount in respect of any such guarantee, the province shall deliver to the Minister of Finance treasury bills 
or other obligations of the province equivalent in principal amount to the amount which the Government of 
Canada is so required to pay. Receipts represent payments made by the province during the year. 

J Receipts represent repayments made during the year. Interest, at the rate of 2 per cent per annum, 
amounting to $109,666.40 was received and credited to Revenue — Return on Investments. 

K These accounts relate to loans, authorized under section 22, Export Credits Insurance Act, c. 39, 1M4, and 
various Orders in Council, made for the purpose of facilitating and developing trade between Canada and the 
countries concerned. The disbursements represent advances made during the current year. 

L No payments of principal or interest were made during the year by the Governments of Greece and 
Roumania on account of advances made in 1919-20 and 1920-21. 

M This account relates to: (a) a loan of $10,000,000 which was authorized under authority of section 3 of the 
War Appropriation Act, 1942, and pursuant to an agreement, approved by P.C. 7822 of September 1, 1942, 
between Canada and Russia for the purchase by the latter of Canadian wheat and flour; and (b) a loan, 
authorized under section 22, Export Credits Insurance Act, c. 39, 1944, made for the purpose of facilitating 
and developing trade between Canada and Russia. During the year, Russia made a repayment of $2,500,000 
on the first loan, and received advances of $2,775,500 on the second one. Interest, at a rate of 3 per cent 
per annum, amounting to $323,443.86 was received and credited to Revenue — Return on Investments. 



DEPARTMENT OF FINANCE F— 57 

N Under authority of the War Appropriation (United Kingdom Financing) Act, 1942, sterling balances held 
by Canada in an amount equivalent to $700,000,000 at the exchange rate of $4.45 to the pound sterling were 
converted into a Canadian dollar obligation of the Government of the United Kingdom which, under the 
provisions of the Act, is non-interest-bearing until after the termination of the war. Receipts in this account 
represent repayments made during the present fiscal year. 

This is a non-interest-bearing deposit made by the Dominion under the terms of the agreements providing 
for the establishment of the bank. The deposit was made in 1930-31. 

P Disbursements are the Dominion's share of loans made to December 31, 1945, under the National Housing 
Act, c. 49, 1938, Vote 424, which provided for further advances not exceeding $1,000,000, and the National 
Housing Act, c. 46, 1944. An amount of $1,171,506.83 was advanced under the statutory authorities and 
$322,852 from the Vote. Receipts are repayments of such loans to December 31, 1945, as well as of those 
made under the Dominion Housing Act, c. 58, 1935. No losses were reported during the year. The 
outstanding balances of loans, as at January 1, 1946, were taken over by the Central Mortgage and Housing 
Corporation upon payment of $14,721,232.31 and this account closed. 

Q This account relates to advances made to the New Westminster Harbour Commission to assist in the 
construction and for other purposes connected with the development of the harbour. Interest at 5 per cent 
per annum for the period July 1, 1941 to June 30, 1943 and amounting to $27,453.72 was received during the 
year and credited to Revenue — Return on Investments. 

R The amount in this account represents advances made to the Saint John Bridge and Railway Extension 
Company, for the construction of a bridge and rail connections at Saint John, N.B., as authorized by 
Chapter 26 of the Statutes of 1883. The liability was subsequently assumed by the Canadian Pacific Railway 
Company. Interest, at 4 per cent per annum amounting to $17,356 was received and credited to Revenue — 
Return on Investments. 



[4] Investments 



Dr. Balance Dr. Balance 

Apr. 1,1945 Receipts Disbursements Mar. 31, 1946 



(a) A Bank of Canada— Capital Stock. 5,920,000 00 5,920,000 00 



(6) B Central Mortgage Bank — Capital 

Stock 250,000 00 250,000 00 

(b) B Central Mortgage and Housing 

Corporation — Capital Advances 

(c) C Canadian Farm Loan Board — 

Initial Capital Advances 5,050,000 00 

Capital Stock Subscription 2,243,670 00 

Bonds 16,700,000 00 

Canadian Fisherman's Loan Act 

—Initial Capital Advances. . . 29,000 00 

Capital Stock Subscriptions 1,519 00 





25,000,000 00 


25,000,000 00 


962 00 
4,500,000 00 


2,100,000 00 


5,050,000 00 

2,242,708 00 

14,300,000 00 

29,000 00 
1,519 00 



24,024,189 00 4,500,962 00 2,100,000 00 21,623,227 00 



(d) Miscellaneous — 

D Export Credits Insurance 

Corporation — Subscription t o 

Capital Stock 500,000 00 2,000,000 00 2,500,000 00 

E Montreal Turnpike Trust Bonds. 14,308 00 14,308 00 

F International Monetary Fund... 33,150 00 33,150 00 

FInternationalBankfor 

Reconstruction and 

Development 35,912 50 35,912 50 

G Securities Investment Account... 335,921,665 80 528,236,044 30 343,852,949 17 151,539,570 67 



336,435,973 80 528,235,044 30 345,922,011 67 154,122,941 17 



$366,630,162 80 $532,986,006 30 $373,022,011 67 $206,666,168 17 



F— 58 PUBLIC ACCOUNTS: PART II 

A This account records the investment of the Government as the sole owner of the capital stock of the bank 
which was acquired under authority of the Bank of Canada Act Amendment Act, c. 42, 1938. Of this amount, 
$5,000,000 represents the par value of 100,000 shares of capital stock, and the balance of $920,000 premium 
paid in respect of the acquisition in 1938 of shares held by the public. Amounts of $225,000 from dividends 
and $22,541,920.92, being the Government's share of the net surplus for the year, were credited to Revenue — 
Return on Investments. 

B Section 17 of the Central Mortgage and Housing Corporation Act, c. 15, 1945, stipulates that advances 
not exceeding $25,000,000 may be made to the Corporation for capital purposes. Section 42 of the Act 
directs that "the assets of the Central Mortgage Bank shall be transferred to the Corporation which, at their 
market value, shall be deemed to be a payment to the Corporation under section 17 of the Act". The value 
of such assets, as at January 1, 1946, the date upon which they were taken over by the Central Mortgage 
and Housing Corporation, was determined to be the sum of $253,919.34, consisting of the value of the capital 
stock, $250,000, and the net profit for the calendar year 1945, $3,919.34 (the value of the capital stock was 
credited to the preceding account, while that of the net profit was credited to Revenue — Return on 
Investments). The balance, $24,746,080.66, of the capital amount authorized by section 17 was paid to the 
Corporation in cash. 

C Receipts represent the purchase by the Board, from surplus funds, of $4,500,000 of its 3i per cent bonds 
due January 2, 1960, and the writing off to Consolidated Deficit Account of capital stock amounting to $962. 
Disbursements cover the purchase from the Board by the Dominion of $2,100,000 of the Board's 3 per cent 
bonds due January 2, 1970. Interest amounting to $745,399.99 was received during the year and credited to 
Revenue — Return on Investments. Of this amount, $175,000 represented interest on initial capital advances, 
and $570,399.99 interest on Farm Loan Bonds of $5,000,000. The additional amount of $50,000 under initial 
capital advances was voted in the Supplementary Estimates of 1928-29 (Vote 505) and is repayable without 

■ interest. 

On initial capital advances, made under authority of the Canadian Fisherman's Loan Act, c. 52, 1935, 
interest of $725 was received and credited to Revenue — Return on Investments. 

D The Corporation was incorporated under the Export Credits Insurance Act, c. 39, 1944, to promote the 
revival of trade by the provision of Dominion Government guarantees to encourage exports from Canada. 
The disbursements represent a further subscription by the Minister of Finance for capital stock of the 
Corporation, as authorized by subsection 2 of section 10 of the Act. 

E The amount represents the balance still owing by various municipalities for sums advanced from the 
Treasury of the United Provinces of Upper and Lower Canada, for the purpose of building toll roads in the 
vicinity of Montreal. Interest, at the rate of 6 per cent per annum, amounting to $858.48 was received and 
credited to Revenue — Return on Investments. 

F The amounts shown under disbursements represent Canada's subscriptions to the International Monetary 
Fund and the International Bank for Reconstruction and Development, as authorized by section 5, of the 
Bretton Woods Agreement Act, c. 11, 1945. 

G This account reflects the operations in securities investments which consist mainly of Dominion of Canada 
direct and guaranteed securities. 



[6] Deferred Charges 



Dr. Balance Dr. Balance 

Apr. 1,1945 Receipts Disbursements Mar. 31, 1946 



Unamortized Discounts and Commissions 
on Loans $ 86,739,037 82 $ 14,945,943 87 $ 20,757,977 09 $ 92,551,071 04 



Receipts represent refunds and amortization charges applicable to 1945-1946, the offsetting debit to the 
latter appearing under expenditure, while disbursements cover the premiums, discounts and commissions on 
loans issued during 1945-1946. The closing balance represents the unamortized amount of discounts, 
commissions and redemption bonuses on loans issued and premiums on loans converted since April 1, 1930. 
Details, by loans, of the amounts amortized will be found in Appendix No. 2 to Part I of this Report 
(page 42). 



DEPARTMENT OF FINANCE F— 59 

[7] Sundry Suspense Accounts 

Dr. Balance Dr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31,1946 



A Bank of Montreal, Provincial Notes 

Suspense Account 27,573 83 27,573 83 

B Canadian National Railways 

Exchange Suspense 68,796,485 05 68,796,485 05 

C Cheque Adjustment Suspense 194 24 194 24 

D Minister of Finance Special Custodj' 

Account 755,200,000 00 150,194,000 00 419,994,000 00 1,025,000,000 00 

E National Harbours Board Exchange 

Suspense 1,052,125 00 1,052,125 00 

F Redemption of Debt, London 

Suspense 168,845 49 168,845 49 

G Retirement Fund Suspen.se 191 28 191 28 

H United Kingdom Financing Securities 

Suspense 309,974 55 309,974 55 

I War Savings Certificates, 1940 

Suspense 235 18 235 18 



$755,227,959 35 $220,521,665 27 $490,321,665 27 $1,025,027,959 35 



A This account reflects the liability of the Bank of Montreal for the redemption of provincial notes stolen 
from its branch at St. Catharines in 1869, at the time the Bank was agent for the issue and redemption of 
these notes for the Receiver General. The original liability was $46,000. As the stolen notes are presented 
for payment, the Minister of Finance redeems them at face value and is recouped by the Bank. 

B This account records the sale of United States and sterling funds to the Canadian National Railways. The 
Government is reimbursed monthly. 

C This account records the net difference between overpayments and underpayments to banks by the Cheque 
Adjustment Branch. 

E This account records the sale of United States funds to the National Harbours Board (to be used for the 
redemption of certain interest coupons), and the repayment by the Board to the Dominion. 

F The debits in this account represent the purchase of securities, at the prices at which they were vested by 
the Government of the United Kingdom. Clearance was subsequently made to the proper accounts. 

G The balance in this account represents overpayments which were made to individuals for the period up to 
and including March 31, 1944, from the Retirement Fund. 

H The cost of repatriated securities purchased was charged to this account. Clearance was subsequently made 
to the proper accounts. 

I Payments to the Bank of Canada to cover cheques which have been received for the purchase of War Savings 
Certificates and found non-negotiable are debited to this account. It is credited with the amounts involved 
should such cheques subsequently be made negotiable, or should it become necessary to cancel the relevant 
certificates. 



[9] Floating Debt 

Cr. Balance Increase or Cr. Balance 

Apr. 1,1945 Decrease* Mar. 31, 1946 

(a) Matured Funded Debt Outstanding 18,700,784 69 3,889,559 06 22,590,343 75 



(6) Stock and OUier Obligations Payable on Demand — 

Compensation to Seigneurs 11,827 40 11,827 40 

Dominion Stock, Lssue B, 3i% 3,700 00 3,700 00 



15,527 40 15,527 40 



(c) Interest Due and Outstanding — 
Unpaid Interest: 

Domestic Loans 26,815,476 64 30,071,715 76 56,887.192 40 

Canada and New York Loans 30,115 00 8,525 00* 21,590 00 

New York Loans 1,926,116 84 134,519 65 2,060,636 49 

London Loans 51,788 91 162 06 51,950 97 



F— 60 



PUBLIC ACCOUNTS: PART II 



[9] Floating HehX—C oncluded 
Cr. Balance 
Apr. 1, 1945 
Unpaid Dividends : 

Province of Nova Scotia 795 80 

Province of Prince Edward Island 867 25 

Province of New Brunswick 1,279 00 

Province of Canada 4,663 18 

Province of British Columbia 33 67 

Dominion Stock 3,717 33 

Unpaid Warrants 49 36 

28,834,902 98 

[d) Outstanding Cheques and Warrants — 

Current Account— Treasury Office 112,001,202 76 

Previous Years' Account — ^Treasury Office 178,948 25 

Outstanding Imprest Account Cheques — ^Finance 50 83 

Less — ^Unclaimed Registered Interest (Letter of Credit) 

Cheques Adjustment Account —9 63 

112,180,192 21 

$159,731,407 28 



Increase or 
Decrease* 


Cr. Balance 
Mar. 31, 1946 

795 80 

867 25 

1,279 00 

4,663 18 

33 67 

3,717 33 

49 36 


30,197,872 47 


59,032,775 45 


18,016,429 17* 
204,555 12 
5 21 


93,984,773 59 

383,503 37 

56 04 

-9 63 


17,811,868 84* 


94,368,323 37 


$ 16,275,562 69 


$176,006,969 97 



Floating debt consists of obligations of the Dominion payable on demand and includes unpresented 
matured bonds, stock payable on demand, interest due and outstanding and warrants and cheques outstanding. 
Further details will be found in Part I of this Report, page 21. 



[10] Deposit and Trust Accounts 

Cr. Balance 

Apr. 1, 1945 Receipts 

(6) A Bank Circulation Redemption 

Fund 2,259,510 67 65,598 49 

(c) Miscellaneous — 

B Contractors' Securities— Cash.... 1,228 36 1,420 00 
Minister of Finance — Securities 

Custody Account 755,200,000 00 409,897,000 00 

Minister of Finance — ^Special 

Account 100,391,740 72 192,896,257 45 

C Companies in liquidation: 

Canadian Home Investment 

Co 4,878 80 

Dominion Trust Co 8,931 10 

Great North Insurance Co 344 70 

Montreal Canada Fire 

Insurance Co 605 09 

Ontario Fire Insurance Co 12,458 65 

Rimouski Fire Insurance Co. . . 3,030 53 
Western Canada Fire Insurance 

Co 443 00 

Western Mutual Fire Insurance 

Co 516 97 

York County Loan and Savings 

Co 35,468 36 

D Defunct Banks : 

Bank of Vancouver 8,657 40 

Banque du Peuple 6,349 82 

Banque St. Hyacinthe 2,428 64 

Banque St. Jean 67 61 

Banque Ville Marie 4,669 59 

Central Bank 2,225 94 

Commercial Bank of Manitoba 328 36 

Ontario Bank 21.592 71 



Disbursements 


Cr. Balance 
Mar. 31, 1946 


636,389 25 


1,688,719 91 


2,648 36 




140,097,000 00 


1,025,000,000 00 


150,314,894 40 


142,973,103 77 




4,878 80 

8,931 10 

344 70 




605 09 

12,458 65 

3,030 53 




443 00 




516 97 




35,468 36 




8,657 40 

6.349 82 

2,428 64 

67 61 

4,669 59 

2,225 94 

328 36 

21,592 71 



DEPARTMENT OF FINANCE F— 61 

[10] Deposit and Trust Accounts — Concluded 

Cr. Balance Cr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31, 1946 

E Canadian National Railways, 

Equipment Issue, 1923 — 

Redemption Account 6,500 00 5,500 00 

E Canadian National Railways, 

Guaranteed Bond Issues, 1923 

and 1924 and 1924-54— 

Outstanding Interest 108,387 50 1,757,637 50 1,759,762 50 106,262 50 

F Common School Funds — Ontario 

and Quebec 2,677,770 70 2,677,770 70 

G King George V Silver Jubilee 

Cancer Fund for Canada 489,000 00 489,000 00 

H Home Bank Creditors' Relief 

Suspense 8,654 15 34 44 8,619 71 

I Unclaimed Dividends — Liquida- 
tions under the Bankruptcy Act 112,736 88 6,437 87 3,643 41 115,531 34 
J Wm. Scott Estate 7,720 85 592 22 286 00 8,027 07 



859,115,736 43 604,559,345 04 292,178,269 11 1,171,496,812 36 



,375,247 10 $604,624,943 53 $292,814,658 36 $1,173,185,532 27 



A The Bank Circulation Redemption Fund consists of amounts deposited with the Minister of Finance by 
the chartered banks to secure the redemption of their outstanding notes, as required by section 64 of the 
Bank Act, 1944. Interest at 3 per cent amounting to $65,598.49 for the fiscal year was allowed on the required 
deposit of each bank and was charged to Interest on Public Debt. 

B Under section 16 of the Public Works Act, contractors are required to furnish security for the satisfactory 
performance of the work. This security may be in the form of cash (accepted cheque) or specified bonds. 
Cash deposits are credited to this account and bear interest at the rate of 2 per cent per annum compounded 
annually. Upon administrative certification, releases are made to contractors. Bonds furnished as security 
are held in the custody of the Minister of Finance but are not recorded in this account. 

C These accounts reflect the balances of amounts remitted by the liquidators of certain defunct trust and 
insurance companies and represent unclaimed dividends due the ordinary creditors. 

D The balances in these accounts represent unclaimed dividends of the banks' assets due the depositors. 

E The balances of these accounts represent the amounts deposited with the Government to meet matured 
bonds and interest coupons which, for the convenience of investors, have been made payable at the offices 
of the Assistant Receivers General (and now at the agencies of the Bank of Canada). The receipts in the 
latter account represent cash received from the Canadian National Railways while the disbursements were 
for interest coupons redeemed by the Bank of Canada. 

F The fund represents the proceeds from the sale of lands set apart under 12 Vic, 1849, Chapter 200, for the 
support and maintenance of common schools in Upper and Lower Canada, now Ontario and Quebec. Income 
from the sales is apportioned to the two provinces on the basis of population. Interest, apportioned on 
the same basis as the proceeds, is paid semi-annually to the above-named provinces at the rate of 5 per cent 
per annum and is charged to Interest on Public Debt. Payments in the current fiscal year were to: Ontario, 
$71,229.86; Quebec, $62,658.68. 

G This account was established under authority of P.C. 144 of Januaiy 18, 1936, whereby the amount 
to be paid into Consolidated Revenue Fund is limited to $500,000, made up of a Government grant of 
$100,000 and deposits by the Trustees of public contributions. Interest on this fund at 3 per cent per annum, 
amounting to $14,670, was paid to the Trustees and charged to Interest on Public Debt under the above 
mentioned authority. 

H This represents the unexpended balance of amount received from the liquidators of the Home Bank and 
the Commissioner imder the Home Bank Creditors' Relief Account, to provide for outstanding relief cheques, 
and to pay any claims of depositors which should have been, but were not, dealt with by the Commissioner. 

I Tlie balance in this account represents declared but unpaid dividends of estates, paid to the Receiver 
General in accordance with the provisions of the Bankruptcy Act. 

J This is the balance of a bequest made by the late William Scott, for the benefit of soldiers who served in 
World War I. Payments are made on the application of the Canadian Pen?ion Commission. 



F— 62 PUBLIC A C COUNTS : PART II 

[11] Insurance, Pension and Guaranty Accounts 



Cr. Balance Cr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31,1946 



(b) Insurance and Guaranty Fimds — 

A Insurance Fund— Civil Service 18,019,711 73 1,449,345 47 454,759 65 19,014,297 55 

B Government Officers' Guarantee Fund 372,999 17 83,661 24 2,189 81 454,470 60 

C War Damage Insurance Special 

Account— General 7,500,038 83 22,382 85 49,081 00 7,473,340 68 

D War Damage Insurance Special 
Account — Board of Grain Com- 
missioners 1,494,662 10 34 09 1,494,628 01 

E War Damage Insurance Account — 

Government Property 3,227,781 12 * 3,227,781 12 



30,615,192 95 1,555,389 56 506,064 55 31,664,517 96 



(c) Pensions and Retirement Funds — 

F Superannuation Account 79,147,228 02 13.403,342 64 7,106,205 36 85,444,365 30 

G Retirement Fund— Civil Service .... 13,922,605 99 5,096,363 00 8,712,312 64 10,306,656 35 



93,069,834 01 18,499,705 64 15,818,518 00 95,751,021 65 



$123,685,026 96 $ 20,055,095 20 $ 16,324,582 55 $127,415,539 61 



A The Civil Service Insurance Fund increased by $994,585.82 during the fiscal year. Receipts consisted of 
premium revenue amounting to $369,987.39 and interest of $1,079,358.08. Disbursements comprised payment 
of death benefits, $408,324.79, payment of cash surrender values, $44,223.75, and refund of overpaid premiums, 
$2,211.11. 

B Receipts credited to this fund during the year consisted of premiums, at the rate of 10 cents per $100 of 
coverage, amounting to $73,059.22 and interest at 2i per cent compounded semi-annually $10,602.02. Disburse- 
ments were made to various departments to cover defalcations amounting to $263.84, and for refund of 
overpayment of premiums, $1,925.97. 

C This account is credited with premiums received under the General War Risk Insurance Scheme (War 
Risk Insurance Act, 1942) ; the disbursements consist of compensation, indemnities, administration expenses 
and refunds of overpayments of premiums. 

D Under authority of P.C. 10229, November 19, 1942, amended by P.C. 11161, December 8, 1942, a blanket 
insurance scheme was established for the insurance of grain in commercial storage in Canada' and in transit. 
The premium is obtained by means of a levy, which levy is collected by the Board of Grain Commissioners 
from elevator operators. Out of this account, in addition to claims, there is paid interest at the rate 
of four per cent per armum to elevator managers in respect of outstanding advances of the foregoing levy 
made by such managers on behalf of owners of grain. The disbursement represents an interest payment 
to the National Harbours Board (Churchill Elevator). 

E P.C. 2/8917 of September 30, 1942, authorizes that, under the War Risk Insurance Act, c. 35, 1942, and 
the War Measures Act, c. 206, HB., the property of His Majesty in right of the Dominion of Canada, 
be insured against war damage. The credit balance represents premiums paid in previous years and charged 
to the appropriations of the departments concerned. 

F The balance at the credit of the Superannuation Account increased by $6,297,137.28 during the fiscal year. 
The amount contributed by employees was $4,689,957.55, that by the Government, $2,696,037.93 and interest 
amounting to $3,169,002.52 was added. In addition, an amount of $2,848,344.64 was transferred, under 
authority of an Act to amend the Civil Service Superannuation Act, c. 34, 1944, from the Civil Service 
Retirement Fund. Superannuation payments amounted to $6,648,20032, gratuities to $42,199.37, withdrawal 
allowances to .$415,291.63 and a payment of $513.54 was made to the Province of Ontario under Section 
HE of the Superannuation Act. 

G The balance at the credit of the Civil Service Retirement Fund decreased by $3,615,949.64. Receipts 
consisted of abatements from salaries, certain adjustments and transfers amounting to $4,6(35,341.47 and 
interest of $431,021.53; disbursements were lump sum payments on retirement or death of contributors, 
certain adiustments and the transfer of $2,848,344.64 as described in the previous comment. 



DEPARTMENT OF FINANCE 

[12] Deferred Credits 

Cr. Balance 

Apr. 1, 1945 Receipts 

A Ernest Davis Estate— Suspense 3,670 31 2,369 50 

B Interest Special Account — Interest 
Accrued — 

Seventh Victory Loan, 1944 374,573 92 

Ninth Victory Loan, 1945 227,198 60 

General 
C Income Tax Deductions Suspense — 

Central Pay Office 83,453 52 16,758,502 59 

D Unemployment Insurance Deductions 

Suspense— Central Pay Office 2,528 94 1,422,98145 

War Saving Certificates Instalment 
Purchases — 

E Central Pay Office 50,939 40 1,580,861 60 

Instalment purchases of Victory 
Bonds : 

F Second Victory Loan, 1942 — 

Public Service 32,856 11 57 95 

F Third Victory Loan, 1942— 

Public Service 19,630 81 149 26 

F Fourth Victory Loan, 1943— 

Public Service 65,998 05 2,223 09 

F Fifth Victory Loan, 1943— 

Public Service 82,684 75 5,964 33 

F Sixth Victory Loan, 1944— 

Public Service 60,901 48 38,810 57 

F Seventh Victory Loan, 1944 — 

Public Service 2,683,534 94 29,117,303 05 

F Eighth Victory Loan, 1945— 

Public Service 27,332,637 31 

F Ninth Victory Loan, 1945— 

Public Service 20,141,691 71 

S 3,460,772 23 $ 96,630,751 01 



Disbursements 

374,573 92 

16,752,300 31 
1,420,179 19 

1,543,559 50 

168 00 

2,395 53 

8,502 80 

34,955 86 

83,674 24 

31,778,138 80 

26,945,755 42 

1,202,700 53 



F— 63 



Cr. Balance 
Mar. 31, 1946 

6,039 81 



227,198 60 

89,655 80 
5,331 20 

88,241 50 

32,746 06 
17,384 54 
59,718 34 
53,693 22 
16,037 81 
22,699 19 
386,881 89 
18,938,991 18 



$ 80,146,904 10 $ 19,944,619 14 



A The will of the late Ernest Davis, who died on May 12, 1936, provided that the residue of his estate should 
be paid to the Dominion Government. Receipts during the fiscal year represent further proceeds from 
this estate. When it is finally wound up, the amount will be transferred to Revenue. 

B Accrued interest collected from those purchasing bonds after the issue date, is credited to these accounts 
and, on first due date, is transferred to Interest on Public Debt. 

C Income tax deductions from the salaries and wages of employees paid through Central Pay Office are 
credited to this account pending payment to the Department of National Revenue. 

D Deductions from the salaries and wages of employees paid through Central Pay Office are credited to 
this account pending payment to the Unemployment Insurance Commission. 

E Deductions from the salaries of Dominion Government employees paid by Central Pay Office are credited 
to this account and cheques are drawn against it in favour of the Bank of Canada as the certificates become 
fully paid. 

F These accounts were established to record instalment purchases of Victory Loan bonds by employees of 
the Dominion Government, Crown corporations and other government agencies. Receipts are the instalments, 
while disbursements are payments to the Bank of Canada for bonds fully subscribed. 



F— 64 PUBLIC ACCOUNTS: PART II 

[13] Sundry Suspense Accounts 

Cr . Balance Cr . Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31,1946 

A Briton Medical and General Life 

Association Funds 281 06 281 06 

B Cash Suspense— Unallocated Funds.. 2,128,727 63 213,373 51 2,233,185 43 108,915 71 

C Donations Suspense— Non-War 43 00 43 00 

D George Mayo Estate 11,000 00 1,100 00 12,100 00 

D George Henderson Keeler Estate.... 275 00 250 00 525 00 

E Matured Bonds and Interest 

Unclaimed 85,283 80 3,108 00 6,935 00 81,456 80 

F National Housing Act— Suspense.... 915 00 915 00 

G Housing Administration— Suspense. .. 703,155 81 703,155 81 

H National War Finance Committee 

Trading Account 95,799 27 95,799 27 

I Premium, Discount and Exchange .... 14,734,599 13 14,734,599 13 

J Royal Canadian Mint — Handling 

Charges 895,797 53 895,797 53 

K Royal Canadian Mint — Newfound- 
land Coinage 1 50 1 50 

L Security Division Suspense Account — 

Finance 5,991 15 665 76 5,325 39 

M United Kingdom — General Settlement 

Account 410,862,105 94 406,676,586 25 4,185,519 69 

N Unclaimed Award, Registrar 

Exchequer Court of Canada, 

B.C. Admiralty District 1,83117 1,83117 

O Unclaimed Cheques Suspense — • 

Finance 43,782 36 166 32 20 64 43,928 04 

Unclaimed Cheques Suspense — 

Wartime Prices and Trade Board.. 21 20 21 20 

P Unclaimed Drafts Suspense-^Finance 85 49 10 90 96 39 

Q Unclaimed War Savings Certificates 

and Stamps 98,533 93 31,730 45 1,535 82 128,728 56 

R Victory Loans 1917-18-19 — Canvassers' 

Suspense Account 1,620 83 1,620 83 

S Victory Loans, 1917-18-19— At credit 

of subscribers in arrears 207,482 70 60 00 207,422 70 

T Victory Loan, 1941— At credit of 

subscribers in arrears 4,336 99 23 94 73 05 4,287 88 

T 2nd Victory Loan, 1942, At credit of 

subscribers in arrears 8,602 12 486 18 154 39 8,933 91 

T 3rd Victory Loan, 1942— At credit of 

subscribers in arrears 4,335 16 341 37 279 20 4,397 33 

T 4th Victory Loan, 1943— At credit of 

subscribers in arrears 4,878 65 424 48 203 49 5,099 64 

T 5th Victory Loan, 1943— At credit of 

subscribers in arrears 3,394 46 500 34 212 43 3,682 37 

T 6th Victory Loan, 1944— At credit of 

subscribers in arrears 1,795 30 872 72 490 70 2,177 32 

T 7th Victory Loan, 1944— At credit of 

subscribers in arrears 10 DO 2,605 78 209 14 2,406 64 

T 8th Victory Loan, 1945— At credit of 

subscribers in arrears 1 524 43 127 13 1,397 35 

U War Donations Suspense 163,490 48 163,490 48 

V Wartime Prices and Trade Board 

Suspense ;..., 3 qq 11149 114 49 

$ 2,607,195 85 $427,717,613 77 $425,514,540 15 S 4,810,269 47 

A This credit represents the balance of the proceeds from the liquidation of the assets of this Association 
which was wound up in the fiscal year 1887-88. 



DEPARTMENT OF FINANCE F— 65 

B The amounts of remittances which are not immediately classifiable are credited to this account. Upon 
receipt of the necessary information, clearance is made to the proper accounts. 

C Donations received from various sources and designated as non-war contributions are credited to this 
account and, at the close of the fiscal year, the balance is transferred to Revenue — Special Receipts. 

D These amounts are interim payments from estates which were bequeathed to the Government as a 
contribution toward the war effort. When the wills have been probated, the net proceeds of the estates 
will be transferred to Revenue — Special Receipts. 

E Unclaimed matured bonds which cannot be delivered are cancelled and the value, including that of any 
interest coupons, is credited to this account. Disbursements are made to the owners of such bonds upon 
application. 

F The amounts collected by paylist deductions in oonnection with two housing loans and credited to this 
account pending a decision as to their disposal, have now been returned to the persons concerned. 

G This account was established to record moneys, made payable to the Receiver General of Canada during 
the period January 1, 1946, and March 31, 1946, which were properly payable to the Central Mortgage and 
Housing Corporation. The receipts are the total of such moneys received and the disbursements reflect 
the amount paid to the Central Mortgage and Housing Corporation. 

H This is a l)ond trading account in connection with the furtherance of the sale of Victory Loan Bonds 
generally. 

I Obligations payable in other than Canadian currency, such as those portions of the Funded and Floating 
Debt payable in London and New York are recorded in the Balance Sheet at par of exchange. Similarly 
assets held in Loudon and New York such as cash, special deposits, and security investments are shown at 
$4.86§ to the pound sterling and $1 to the American dollar. In all other transactions, the current market 
values are used and the difference is adjusted by charging or crediting this account as required. At the close 
of the fiscal year the excess of disbursements over receipts was charged to Expenditures — Premium, Discount 
and Exchange. 

The following table shows the transactions, apart from certain adjusting entries, in the account for 
1945-46: 

Expenditure — 

Premium paid on gold and on United States funds purchased 66,352,717 23 

Discount on sterling funds sold 13,451,514 61 

79,804,231 84 

Revenue — 

Premium received on gold and on United States funds sold 49,017,554 49 

Discount on sterling funds purchased 16,052,912 98 

65,070,467 47 



Net Expenditure $ 14,733,764 37 

J Amounts deducted from the payments for gold deposited with the Royal Canadian Mint and the Dominion 
of Canada Assay Office, Vancouver, to cover the costs of packing, insurance, express, etc., on shipments of 
fine gold out of Canada, are credited to this account, while certain of the actual expenses are debited hereto. 
For this fiscal year, the total deductions exceeded the expenses charged to this account by $891,872.53 which 
was transferred to Revenue — Bullion and Coinage. 

K The receipts in this account represent payment by the Government of Newfoundland of brokerage charged 
on coinage minted for it by the Dominion. The disbursements constitute payment by the Dominion to the 
brokerage firm concerned. 

L The amounts of remittances received by the Securities Division as instalment payments, on the purchase 
of bonds, which are not immediately classifiable are credited to this account. Upon receipt of the necessary 
information, clearance is made to the proper accounts. 

M Under the terms of the Canada-United Kingdom Financial Settlement Agreement, approved by PC. 825 
of March 6, 1946, the outstanding claims of both Governments arising out of the war effort in respect of 
services and supplies furnished to each other prior to March 1, 1946, were, with certain exceptions, settled 
by payment of $150,000,000 by the United Kingdom. In implementing the terms of the Agreement, the 
accounts of each department concerned were debited or credited with amounts determined to be due to or 



F— 66 PUBLIC ACCOUNTS: PART II 

from the United Kingdom, and the corresponding offsetting credits or debits were made to this General 
Settlement Account. The payment of $150,000,000 made by the United Kingdom was also credited to this 
account; and a summary of the net debits and credits follows: 

Dr. Cr. 

Department of Agriculture 110,840,862 95 

Canadian Mutual Aid Board 20,711,803 90 

Department of Fisheries 12,483,554 47 

Department of National Defence — Army Services 60,098,436 36 

Department of National Defence — Naval Services 6,276,052 76 

Department of National Defence — Air Services 44,745,733 04 

Department of Reconstruction and Supply 5,237,617 79 

Department of Trade and Commerce 146,996,186 91 

Department of Transport 11,414 31 

Payment by the United Kingdom 150,000,000 00 

276,608,071 40 
Balance as at March 31, 1946 4,185,519 69 



$280,793,591 09 $280,793,591 09 



Note: By the clcrse of the fiscal year, it had not been possible to determine and bring to account all adjustments 
involved, which explains the above-mentioned credit balance of $4,185,519.69. 

N Amount received from the Registrar, British Columbia Admiralty District which had been on deposit in 
his account for more than twenty years. Payment will be made if a valid claim for the money should be 
submitted. 

O All cheques, except those drawn against Open Accounts, which remain undelivered after six months 
subsequent to the date of issue are credited to these accounts pending claims therefor. 

P The chartered banks of Canada submit semi-annually to this department lists of outstanding drafts and 
receipts on Government Account. The amounts of certain of these drafts and receipts are credited to this 
account pending information as to the department or services concerned. Clearance is made upon receipt 
of such information. 

Q To this account is credited the value of War Savings Certificates and Stamps which are returned to the 
Bank of Canada, War Savings Division, for various reasons. When owners are located or identified, 
disbursements are made. 

R This account relates to undelivered cheques issued in favour of canvassers for the 1917, 1918 and 1919 

Victory Loans. Full particulars of these cheques are on file in the Finance Department. 
S This account has to do with incomplete subscriptions to the 1917, 1918 and 1919 Victory Loans. On 

November 29, 1930, the Governor in Council approved the principle of refunding, on application by the 

subscriber, the amount of any instalment paid. 
T These accounts are similar in purpose to the one described in "S" above. 
U To this account are credited donations towards the Canadian war effort. At the close of the fiscal year, 

the credit balance is transferred to Revenue — Special Receipts. 
V Receipts which cannot immediately be allocated are credited to this account pending clearance to the 

proper accounts. 



[14] Province Debt Accounts 

Cr. Balance Cr. Balance 

Apr. 1, 1945 Receipts Disbursements Mar. 31,1946 



British Columbia 583,021 40 583,021 40 

Manitoba 3.578,941 20 3,578,941 20 

New Brunswick 529,299 39 529,299 39 

Nova Scotia 1,055,411 69 1,055.411 69 

Ontario 2,848,289 52 2,848,289 52 

Prince Edward Island 775,791 83 775,791 83 

Quebec 2,549,213 61 2,549,213 61 

11,919,968 64 11,919,968 64 
Less : 

Province of Nova Scotia Suspense Account 40,139 91 40,139 91 

Province of Prince Edward Island Land Account 782,402 33 782,402 33 

Province of Quebec Debt Account 1,473,609 63 1,473,009 63 

2,296,151 87 2,296,151 87 



$9,623,816 77 $9,623,816 77 



DEPARTMENT OF FINANCE 



F-<7 



The amount of $2,2%,15157, included as an asset in the Dominion Balance Sheet, consists of amounts due 
on debt account by the Provinces of Nova Scotia, Prince Edward Island and Quebec, 

The amount of $11,919,968.64, included as a liability, represents the amount of the debt allowances granted 
to the provinces as a result of the financial settlements of Confederation. 

Details of the interest paid and received in connection with these accounts will be found in Appendix 5 
to this section, page F — 79. 



[15] Reserves for Certain Contingrent Liabilities 

Receipts 



Cr. Balance 
Apr. 1, 1945 



Cr. Balance 
Disbursements Mar. 31, 1946 



(6) Reserve for possible losses on ultimate 

realization of active assets $125,000,000 00 $ 25,000,000 00 



$150,000,000 00 



During the year this reserve was increased by a further $25,000,000, such amount being charged to Expendi- 
tures (see page F — 52). 



[16] Funded Debt Unmatured 

Cr. Balance 

Apr. 1, 1945 Receipts 

(a) Payable in Canada 13,194,427,059 46 4,537,682,872 24 

(6) Payable in London 12,065,532 86 

(c) Payable in New York 333,000,000 00 

$13,539,492,592 32 $4,537,682,872 24 



Disbursements 

1,630,512,832 80 

221,702 27 

155,000,000 00 



Cr. Balance 
Mar. 31, 1946 

16,101,597,098 90 

11,843,830 59 

178,000,000 00 



$ 1,785,734,535 07 $16,291,440,929 49 



Note. — A portion of this indebtedness is reported under the Department of National Revenue (see page P — 31). 
Schedule T (page 29) in Part I of this Report, in which Part the funded debt unmatured is shown in total, 
gives a break-down by loans. On page 7 of the same Part, Comment No. 16 on the Balance Sheet explains the 
increase during 1945-46. 



1945-46 
PUBLIC ACCOUNTS 



PART II 
F 



DEPARTMENT OF FINANCE 



APPENDICES 

1. Return on Investments 

2. Interest on Public Debt, 1945-46 

3. Servicing of Public Debt, 1945-46 

4. Cost of Loan Flotations, 1945-46 

5. Subsidy Accounts 

6. Government-owned Companies 

7. National Housing Administration, Home Conversion Program 

8. National Battlefields Commission 



F— 70 



PUBLIC ACCOUNTS: PART 11 



Appendix 1 

Return on Investments 



Particulars 



Time 



Date 
to which 
interest 
was paid 



Rate 

of 

Interest 



Amount 
invested 



Amount Realized 



Pbovinces 



Relief Loans — 

Manitoba 

Saskatchewan 

Alberta 

British Columbia. 



1 year. . 
Various. 
1 year. . 
1 year. . 



Subsidy overpayment — Province of 

Alberta 

Province of Saskatchewan — Power 

Commission 

Province of Quebec — Debt Account. . . 
Province of Saskatchewan — 

Seed Grain Loans Guarantee, 1936. 

Seed Grain Loans Guarantee, 1937.. 



National Harbours Board 

Churchill Harbour Advances 

Halifax Harbour Debentures 

Montreal Harbour Debentures 

Saint John Harbour Debentures 

Three Rivers Harbour Debentures 
Vancouver Harbour Debentures 



Harbour Commission 

New Westminster Harbour Deben- 
tures 



1 year. . 

1 year. . 
1 year. . 

On acct. 
On acct. 



2 years. 



Canadun National Railways 

Purchase of railway equipment — 
1936 Agreement 

1940 Agreement 

1941 Agreement 

1943 Agreement 

1944 Agreement 

Financing and Guarantee Act, 1940 — 

Advances for purchase of securities. . 

Financing and Guarantee Act, 1941 — 
Advances for purchase of securities. . 

Financing and Guarantee Act, 1942 — 
Advances for purchase of securities. . 

Refunding Act, 1938 

Refunding Act, 1944 

War Appropriation Act, 1941, Tempo- 
rary Loan 

War Appropriation (United Kingdom 
Financing) Act, 1942 — Advances for 
purchase of securities 



Miscellaneous 



1 year 

1 year 

1 year 

1 year 

18 months. 

Various 

Various 



Various. 
Various. 
Various. 

1 year. . 



Various. 



Bank of Canada Capital Stock 

Bank of Canada — Dominion's share of 

profits for calendar year 1945 

Bank of Montreal, London, Eng. — 

Interest on current account 

Canadian Farm Loan Board — 

Interest on bonds 

Interest on bonds 

Interest on initial capital 

Interest on initial capital — 

Fisherman's Loan Act 

Canadian National (West Indies) 

Steamships Ltd — 

Loan for working capital 

Advances for capital and deficit 



1 year. 



Various 
Various 
Various 
Various 



Mar. 1, 1946. 

Nov. 15, 1945. 
Dec. 31, 1945. 



Various. 
Various. 



12 days 
On acct 
On acct 
On acct 
On acct 
On acct 



Jan. 12, 1946 

Various 

Various 

Various 

Various 

Various 



June 30, 1943.. 



Oct. 16, 1945.. 

Oct. 18, 1945.. 

Dec. 26, 1945.. 

Feb. 25, 1946.. 

Mar. 10, 1946.. 



p.c. 



3J 
4 

3 
3 



3 

Various. 
Various. 
Various. 
Various. 
Various. 



Jan. 
Jan. 



1, 1946.. 
1, 1946.. 



Jan. 1, 1946.. 

Jan. 1, 1946.. 

Jan. 1, 1946.. 

Jan. 1, 1946.. 



Jan. 1, 1946. 



Dec. 31, 1945.. 



3 

^ 

3i 

21 

2f 

3i 

3J 

3§ 

Various. 
Various. 

3i 



31 



4J 



cts. 



24,759,924 47t 
71,080,785 78t 
25,869,500 OOf 
34,369,759 99t 



350,000 00 
38,400 OOt 



cts. 



742,839,26 

208,074 45 

776,574 17 

1,034,109 38 



2,637,398 15t 
7,136,051 09t 



30,000 00 
12,502,603 65t 
60,041,167 78t 
17.055,791 31t 
3,901,630 50t 
24,923,708 68t 



274,537 23t 



2,585,865 45t 

9,919,683 18t 

16,591,611 53t 

20,301,666 81 t 

12,162,196 69t 

108,101,911 50t 

8,590,908 68t 

18,272,096 lot 
80,778,594 21t 
122,184,000 OOt 

13,906,999 71 



256,286,523 12t 



5,000,000 00 



22,721 72 
56,945 27 



Various. 

Various. 
Various. 
1 year. . 



1 year. 



302 days. 
On acct. . 



Nov. 30, 1945.. 

Jan. 1, 1946.. 

Jan. 1, 1946.. 

Mar. 31, 1946.. 

Mar. 31, 1946.. 



Oct. 30, 1945. 



3J 

3 

3J 

2J 



3 
Various. 



12,200,000 OOt 
2,100,000 OOt 
5,000,000 00 

29,000 00 



450,000 00 
5,059,960 94t 



29 59 
350,000 00 

1,850,000 00 
550,000 00 
150,000 00 

1,050,000 00 



85,333 56 
364,548 35 
629,098 60 
573,912 51 
501,690 61 

3,781,347 67 

301,359 67 

639,379 54 
2,603,087 50 
1,625,168 56 

486,744 98 



8,962,852 71 



225,000 00 

22,641,920 92 

30,009 21 

559,904 11 

10,495 88 

175,000 00 

725 00 



11,169 86 
131,829 66 



cts. 



2,761,597 26 

10,500 00 

1,444 80 
58,944 38 



79,666 99 



3.950,029 59 



27,453 72 



20,554,524 16 



DEPARTMENT OF FINANCE 



F— 71 



Appendix 1 — Concluded 
Return on Investments — Concluded 



Particulars 



Time 



Date 
to which 
interest 
was paid 



Rate 

of 

Interest 



Amount 
invested 



Amount Realized 



Miscellaneous — Concluded 

Central Mortgage Bank — 

Net profits for calendar year 1945. . . 

Dawson Creek, B.C. — Sewage Disposal 
System — Loan 

Dominion and National Housing Acts- 
Loans 

Foreign Exchange Control Board — 
Advances 

Government of the Union of Soviet 
Socialist Republics — 
Loan for purchase of wheat and 

flour 

Loan — Export Credits Insurance 
Act 

Home Improvement Loans — 
Interest on overdue payments 

Montreal Turnpike Trust Corporation — 
Interest under commutation agree- 
ments 

Municipal Improvements Assistance 
Act, 1938— Loans 

Saint John Bridge and Railway Exten- 
sion Co. — Loan 

Securities Investment Account 

Halifax Pilots' Pension Fund 



Various. 
Various. 
Various. 

1 year. . 
Various. 
Various. 



Various. 

Various. 

1 year. . 
Various. 
Various. 



p.c. 



cts. 



Dec. 31, 1945.. 

Various 

Nov. 1, 1945.. 

Jan. 1, 1946.. 
Feb. 28, 1946. 
Various 



2 

Various. 

1 

3 

3 

Various. 



Various. 
Various. 



July 1, 1945.. 

Various 

Mar. 31, 1946.. 



4 

Various. 

3 



92,060 26t 



1,550,000,000 OOt 

10,000,000 00 
2,775,500 OOt 



14,308 00 

5,311,939 47t 

433,900 00 
151,539,570 67t 



S cts. 


3,919 34 


1,132 71 


458,442 39 


8,154,690 27 


300,000 00 


23,443 86 


3,952 36 


858 48 


109,666 40 


17,356 00 

9,554,942 84 

49 86 







cts. 



42,314,509 05 
69,758,669 95 



t Balance March 31. 1946. 



7103^—13 



F— 72 



PUBLIC ACCOUNTS: PART II 



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F— 74 



PUBLIC ACCOUNTS: J*ART II 



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F— 75 






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F— 76 



PUBLIC ACCOUNTS: PART II 



Appendix 3 

Servicing of Public Debt, 1945-46 



To Whom Paid 



Services 



$ cts. 



cts. 



cts. 



Bank of Montreal, London, England. 

c< « 

« « 

Bank of Montreal, New York 

« « 

« « 

« « 

« « 

« « 

Sundry Persons 

« 

« 

Sundry Banks, Canada 

Bank of Montreal, New York 

« « 

Bank of Montreal, London, England 



Doremus & Co., New York. 



Sundry Bank Note Companies. 



Expenses of redemption and transfer of 
bonds— Consolidated Revenue and Audit 
Act, 1931— 

Stamp Duty on transfers of stock 

Redemption expenses, vested issues — Cable- 
grams, postage, etc 

Commission paid for redemption of bonds 

Sterling issues 

New York issues — 



3% Loan, 1937-67. 
3% Loan, 1938-68 . 
3% Loan, 1943-53. 
3% Loan, 1943-58. 
Sundry Loans 



17,281 86 
13,084 24 
10,204 33 
10,117 99 
335 84 



Expenses in connection with transfer of 
bonds — Postage, registration, insurance 
and exchange fees on sundry bonds 

Premiums paid on called bonds. New York — 
3% Loan, 1938-68 called Nov. 15, 1945 at 104. 
3% Loan, 1937-67 called Jan. 15, 1946 at 104. 
3% Loan, 1943-53 called Jan. 16, 1946 at 103. 
3% Loan, 1943-58 called Jan. 16, 1946 at 103. 



Vote 60 — Servicing or Public Debt 

Commission for cashing Dominion of Canada 
coupons 

Commission for cashing Dominion of Canada 
coupons and for paying registered interest 



1,675,224 20 

2,215,967 00 

979,748 25 

971,261 85 



142 19 

29 07 

254 09 



51,024 26 
7 64 

5,842,201 30 



5,893,658 55 



199,615 74 
10,012 99 



Fees for acting as registrar of Dominion of 
Canada bond issues in New York 

For services as fiscal agents in London 
England for the year ended December 31, 
1945 at a rate of £150 per million pounds of 
debt 

Advertising interest payments 

Postage and revenue stamps on interest 
cheques 



209,628 73 
989 97 



1,645 28 
674 60 



Advertising call notices of redemption — 
3% New York Loans due, 1953, 1958. 1967 
and 1968 



Cost of replenishing reserve stocks of bonds 
depleted through transfers and exchanges 



69 65 



4,039 12 



59,715 90 



276,763 25 
6,170,421 80 



DEPARTMENT OF FINANCE 



F— 77 



Appendix 4 

Cost of Loan Flotations, 1945-46 



$ cts. 



cts. 



cts. 



Fourth Victory Loan, dated May 1, 1943 — 
National War Finance Committee — 

Administration — Salaries 

Advertising and publicity — Miscellaneous . 



Fifth Victory Loan, dated November 1, 1943 — 
National War Finance Committee — 

Administration — Salaries 

Advertising and publicity — Miscellaneous. 



Sixth Victory Loan, dated May 1, 1944 — 
National War Finance Committee — 

Administration — Salaries 

Advertising and publicity — Miscellaneous . 



Seventh Victory Loan, dated November 1, 1944 — 
National War Finance Committee — 
Administration — 

Salaries 

Travelling expenses 

Postage and express 

Communication services 

Stationery and printing 

Office rental, light, heat and janitor service. 

Advertising and publicity — Miscellaneous 

Engraving and furnishing bonds 



315 47 

76 70 

11 69 

4 98 

399 58 

1,156 62 



Eighth Victory Loan, dated May 1, 1945 — 
National War Finance Committee — 
Administration — 

Salaries 

Travelling expenses 

Postage and express 

Communication services , 

Stationery and printing 

Purchase and rental of equipment 

Office rental, light, heat and janitor service. 
Expenses of organization meetings , 



476,213 19 
331,474 53 
61,962 87 
96,029 44 
84,044 23 
30,213 71 
73,316 13 
74,365 26 



Advertising and publicity — 

Newspapers and magazines 

Radio 

Motion pictures 

Posters, billboards and street car cards 

Literature and miscellaneous 

Provincial committees' expenses for publicity generally. 

Engraving and furnishing bonds 



552,044 79 
120,477 94 
159,779 81 
61,920 87 
278,337 08 
307,292 22 



Leas net bond trading profit. 



Ninth Victory Loan, dated November 1, 1945 — 
National War Finance Committee — 
Administration — 

Salaries 

Travelling expenses 

Postage and express 

Communication services 

Stationery and printing 

Purchase and rental of equipment 

Office rental, light, heat and janitor service 
Expen.ses of organization meetings 



707,122 16 
442,034 14 

76,295 17 
108,447 92 

88.361 50 

33,844 40 
115,200 70 

87,824 48 



400 88 
791 46 


234 62 
2,958 06 


347 63 
7,378 46 



1,192 34 



3, 192 68 



7,726 09 



1,965 04 

9,319 92 

11,004 91 



1,227,619 36 



1,479,852 71 
695, 145 41 



3,402,617 48 
42,688 61 



1.659,130 47 



22,289 87 



3,359,928 87 



F— 78 



PUBLIC ACCOUNTS: PART 11 



Appendix 4 — Concluded 
Cost of Loan Flotations, 1945-46 — Concluded 



I 



cts 



cts. 



cts. 



Ninth Victory Loan — Concluded 

National War Finance Committee — 

Advertising and publicity — 

Newspapers and magazines 

Radio 

Motion pictures 

Posters, billboards and street car cards 

Literature and miscellaneous 

Provincial committees' expenses for publicity generally. 



478,006 62 
142,569 12 
149,800 04 
47,260 84 
208,016 52 
302,401 81 



Engraving and furnishing bonds. 



Less net bond trading profit. 



War Savings Certificates and Stamps — 
National War Finance Committee — 
Administration — 

Salaries 

Travelling expenses 

Postage and express 

Communication services 

Stationery and printing , 

Purchase and rental of equipment 

Office rental, light, heat and janitor service. 

Expenses of organization meetings 

Sales commission to postmasters. , 



118,580 95 

15,044 57 

10,076 62 

6,802 81 

3,913 48 

1,988 75 

15,497 90 

1,404 55 

23,283 95 



Advertising and publicity — 

Newspapers and magazines 

Literature and miscellaneous 

Provincial committees' expenses for publicity generally. 



170 23 
68,251 74 
10,685 19 



Printing certificates and stamps . 



Non-interest Bearing Certificates- 
Stationery, postage, etc 



1,328,054 95 
730,650 58 



3,717,836 00 
32,034 01 



3,685,801 99 



196,593 58 



79,107 16 
20,972 38 



Six Months |% Treasury Notes, dated March 1, 1946 — 
Litho-printing notes 



•Treasury Bills — 

Printing tenders 

Litho-printing bills . 



161 08 
243 00 



296,673 12 

92 68 

199 80 

404 08 
7,377.501 52 



DEPARTMENT OF FINANCE 



F— 79 



Appendix 5 

stjbsidy accotjnts 

Peovince op Albekta 



Date 



Dr. 



Cr. 



1945 
July 1.. 



$ cts. 



By 5 year's grant for its local purposes and the support of its Government and 
Legislature, at the rate of 80 cents per head per annum on a population of 
809,000 (estimated population, January 1, 1944), as authorized by Sec. 1 
(1-b) of the B.N. A. Act, 1907 

By § year's grant for Government and Legislature as authorized by Sec. 1 (1-a) 
of the B.N.A. Act, 1907 



July 2. . . 

Sept. 1... 

Sept. 1... 

1946 

Jan. 1 . . . 

Jan. 2. . . 

Mar. 1... 

Mar. 1. 



By ^ year's grant as authorized by clause 20 of the schedule to Chap. 3, Statutes 
of 1930, population between 400,000 and 800,000 (Census 1941) 



To Cash. 



By J year's interest at 5 per cent per annum on debt allowance of $8,107,500. 
To Cash 



By J year's grants and allowance as above. 
ToCash 



By I year's interest at 5 per cent per annum on debt allowance of 18,107,500. 
To Cash 



714,850 GO 
202,687 50 



714,850 00 



202,687 50 



1,835,075 00 



$ cts. 

323,600 00 
110,000 00 

281,250 00 
202,687 50 

714,850 00 
202,687 50 



1,835,075 00 



Province of British Columbia 



Date 




Dr. 


Cr. 


1945 
July 1... 


By J year's grant for its local purposes and the support of its Government and 
Legislature at the rate of 80 cents per head per annum on a population of 
817,861 (Census 1941), as authorized by Sec. 1 (1-b) of the B.N.A. Act, 1907. 

By i year's grant for Government and Legislature as authorized by Sec. 1 (1-a) 
of the B.N.A. Act, 1907 


S cts. 


S cts. 
327, 144 40 






110.000 00 




By J year's allowance in lieu of lands, as authorized by O.C. Windsor, May 16, 
1871, and Chap. 37, Sec. 24, Statutes of 1930 




50,000 00 




By J year's interest at 5 per cent per annum on debt allowance of $583,021.40 




14,575 53 


July 2. . . 


To Cash 


501,719 03 




1940 
Jan. 1... 




501,719 93 


Jan. 2. . . 


To Cash 


601,719 93 












1,003,439 86 


1,003,439 86 



71033—14 



F— 80 



PUBLIC ACCOUNTS: PART 11 



Appendix 5 — Continued 

Subsidy Accounts — Continued 

Province of Manitoba 



Date 




Dr. 


Cr. 


1945 
July 1... 


By ^ year's grant for its local purposes and the support of its Government 
and Legislature at the rate of 80 cents per head per annum on a population of 
729,000 (estimated population, January 1, 1944), as authorized by Sec. 1 (1-b) 
of the B. N. A. Act, 1907 


$ cts. 


$ cts. 
291.600 00 




By 5 year's grant for Government and Legislature as authorized by Sec. 1 (1-a) 
of the B.N. A. Act, 1907 




95,000 00 




By J year's grant as authorized by Clause 20 of the Schedule to Chap. 29, 
Statutes of 1930, population between 400 000 and 800 000 (Census 1941) 




281,250 00 




By ^ year's interest at 5 per cent per annum on $7,631,683.85 in lieu of debt as 
authorized by 2 Geo. V, Chap. 32, Sec. 4 




190,792 09 


July 2. . . 


To Cash 


858,642 09 




1946 
Jan. 1 . . . 




858,642 09 


Jan. 2. . . 


To Cash 


858,642 09 












1,717,284 18 


1,717,284 18 



Province of New Brunswick 



Date 




Dr. 


Cr. 


1945 
July 1... 


By ^ year's grant for its local purposes and the support of its Government and 
Legislature, at the rate of 80 cents per head per annum on a population of 
457,401 (Census 1941), as authorized by Sec. 1 (1-b) of the B.N.A. Act, 1907. 

By J year's grant for Government and Legislature as authorized by Sec. 1 (1-a) 
of the B.N.A. Act, 1907 


$ cts. 


S cts. 
182,960 40 






95,000 00 




By J year's allowance in lieu of export duty on lumber as authorized by 36 Vic, 
Chap. 41, Sec. 1 




75,000 00 








13,232 48 


July 2. . . 


To Cash 


366, 192 88 




1946 
Jan. 1... 


By J year's grants and allowances as above 


366, 192 88 


Jan. 2. . . 


To Cash 


366, 192 88 












732,385 76 


732,385 76 



DEPARTMENT OF FINANCE 



F-Sl 



Appendix 5 — Continued 

SuBSiDT Accounts — Continued 

Province of Nova Scotia 



Date 




Dr. 


Cr. 


1945 
July 1... 


By J year's grant for its local purposes and the support of its Government and 
Legislature at the rate of 80 cents per head per annum on a population of 
577,962 (Census 1941) as authorized by Sec. 1 (1-b) of the B.N.A. Act, 1907. 

By J year's grant for Government and Legislature as authorized by Sec. 1 (1-a) 
of the B.N.A. Act, 1907 


% cts. 


$ cts. 
231,184 80 






95,000 00 




By \ year's interest at 5 per cent per annum on debt allowance of $1,055,411.69 




26,385 26 


July 2... 


To Cash 


352,570 09 




1946 
Jan. 1 . 


By J year's grants and allowance as above . . 


352, 570 09 


Jan. 2. . 


To Cash 


352,570 09 












705,140 18 


705, 140 18 



Province of Ontario 



Date 




Dr. 


Cr. 


1945 
July 1... 


By 1 year's grant for its local purposes and the support of its Government and 
Legislature, on a population of 3,787,655 (Census 1941), as authorized by Sec. 
1 (1-b) of the B.N.A. Act, 1907— 

2, 500, 000 at 80 cents per head per annum $ 1 , 000, 000 00 


$ cts. 


$ cts. 




1,287,655 at 60 cents per head per annum 386,296 50 








1,386,296 50 
120,000 00 




By J year's grant for its local purposes and the support of its Government and 










71,207 24 


July 2... 


To Cash 


1,577,503 74 




1946 
Jan. 1. . . 


By \ year's grants and allowance as above . 


1,677,603 74 


Jan. 2. . . 


To Cash 


1,577,503 74 












3,155,007 48 


3,155,007 48 



71033— 14J 



F— 82 



PUBLIC ACCOUNTS: PART II 



Appendix 5 — Continued 

Subsidy Accounts — Continued 

Province of Prince Edward Island 



Date 



Dr. 



Cr. 



1945 
July 1. 



By i year's grant for its local purposes and the support of its Government and 
Legislature, at the rate of 80 cents per head per annum on a population of 
109,078 (Census 1891) as authorized by Sec. 1 (b) and 1 (8) of the B.N. A. 
Act, 1907 

By I year's grant for Government and Legislature as authorized by Sec. 1 
(1-a) of the B.N. A. Act, 1907 

By h year's grant in lieu of Public Lands, O.C. Windsor, June 26, 

1873 

Less ^ year's deduction on Land Account balance, being 5 per 
cent per annum on $782,402.33 as authorized by 0,0. 
Windsor, June 26, 1873 



.$ 22,500 00 



19,560 05 



July 


2 


July 


2 


1946 


Jan. 
Jan. 
Jan. 


1 
2 
2 



By i year's additional allowance on subsidy account as authorized by 50-51 Vic, 
Chap. 8, Sec. 1 

By I year's allowance as authorized by 1 Edw. VII, Chap. 3, Sec. 1 in settlement 
of Steamships Service claim 

By 3 year's grant as authorized by 2 Geo. V, Chap. 42, Sec. 2 

By i year's interest at 5 per cent per annum on debt allowance of $775,791.83 

To Prince Edward Island Railway for j year's interest on construction and 
maintenance of the Hillsboro River Bridge on the Murray Harbour Branch, 
as authorized by 63-64 Vic, Chap. 7 

To Cash 



By ^ year's grants and allowances as above. 

To deduction as above 

To Cash 



S cts. 



$ cts. 



43,631 20 
50,000 00 



2,939 95 

10,000 00 

15,000 00 
50,000 00 
19,394 79 



4,875 00 
186,090 94 



4,875 00 
186,090 94 



190,965 94 



381,931 88 



381,931 88 



Province of Quebec 



Date 



Dr. 



Cr. 



1945 
July 1. 



$ cts 



$ cts. 



By § year's grant for its local purposes and the support of its Government and 
Legislature, on a population of 3,331,882 (Census 1941), as authorized by 
Sec. 1 (1-b) of the B.N.A. Act, 1907— 

2,-500,000 at 80 cents per head per annum $1,000,000 00 

831,882 at 60 cents per head per annum 249,564 60 



July 



By 5 year's grant for its Government and Legislature as authorized by Sec 1 

(1-a) of the B.N.A. Act, 1907 

By i year's allowance as authorized by 47 Vic, Chap. 4 of 1884 

To Cash 



1,433,294 94 



1946 



Jan. 
Jan. 



By i year's grants and allowances as above. 
To Cash 



1,433,294 94 



1,249,564 60 

120,000 00 
63,730 34 



1,433,294 94 



2,866,589 88 



2,866,589 88 



DEPARTMENT OF FINANCE 



F— 83 



Appendix 5 — Concluded 
SuSBiDY Accounts — Concluded 
Pbovincb of Saska-tchewan 



Date 




Dr. 


Cr. 


1945 
July 1... 


By i year's grant for its local purposes and the support of its Government and 
Legislature, at the rate of 80 cents per head per annum on a population of 
843,000 (estimated population January 1, 1944) as authorized by Sec. 1 (1-b) 
of the B.N. A. Act, 1907 


$ cts. 


$ cts. 

337,200 00 
110,000 00 
375,000 OO 




By 5 year's grant for Government and Legislature as authorized by Sec. 1 (1-a) 
of the B.N. A. Act. 1907 






By i year's grant as authorized by Clause 21 of the Schedule to Chap. 41, Statutes 
of 1930 (Census 1941), population between 800,000 and 1,200,000 




July 2. . . 


To Cash 


822,200 00 


Sept. 1... 


By 5 year's interest at 5 per cent per annum on debt allowance of $8,107,500 


202,687 50 




To Cash 


202,687 50 


1946 
Jan. 1... 


By i year's grants as above 


822,200 00 


Jan. 2... 


To Cash 


822,200 00 


Mar. 1. . . 


By i year's interest at 5 per cent per annum on debt allowance of $8,107,500 


202,687 50 




To Cash.-. 


202,687 50 










2,049,775 00 


2,049,775 00 



Subsidy Allowance from July, 1867, to Close of the Fiscal Year Ended March 31, 1946 



Province 


Allowances 

for 
Government 


Allowances 
per head of 
population 


Special 
Grants 


Interest 

on Debt 

Allowances 


Total 


Alberta 


t cts. 
7,511,666 67 
8,560,000 00 
9,015,000 00 
9,170,000 00 
9,810,000 00 

12,560,000 00 
4,920,000 00 

12,160,000 00 
8,136,666 67 


$ cts. 
19,502,744 67 
19,336,684 00 
23,701,305 20 
21,893,706 40 
28,495,795 20 

133,855,021 39 
6,272,590 40 

110,499,049 60 
24,074,583 60 


$ cts. 

21,843,750 00 

8,500,000 00 

26,644,232 76 

11,580,000 00 

826,980 00 


S cts. 

16,620,375 00 
2,196,113 34 

17,929,629 81 
1,715,214 52 
3,815,959 32 
6,595,077 90 
3,029,530 77 
6,726,320 37 

16,620,375 00 


$ cts. 
65,478,536 34 
38,592,797 34 
77,290,167 77 
44,358,920 92 
42,948,734 52 

153,010,099 29 
20,756,984 41 

129,385,369 9T 
74,862,875 27- 


British Columbia 


Manitoba 


New Brunswick 


Nova Scotia 


Ontario 


Prince Edward Island 


6,534,863 24 


Quebec 


Saskatchewan 


26,031,250 00 






81,843,333 34 


387,631,480 46 


101,961,076 00 


75,248,596 03 


646,684,485 8* 



Note. — The above statement does not include any special grants which were voted and paid to the Maritime Provinces, 
Manitoba, Saskatchewan and British Columbia, nor does it include any payments to Provinces under the Dominion-Provincial 
Taxation Agreement Act, 1942. 



F— 84 PUBLIC ACCOUNTS: PART II 

Appendix 6 

GOVERNMENT-OWNED COMPANIES 

Government-owned companies formed in connection with the work of the Wartime Prices and Trade 
Board are: 

The Canadian Wool Board Ltd.; and 

The Commodity Prices Stabilization Corporation Ltd. (with a subsidiary: Wartime Food Corporation 
Ltd.). 

They were all incorporated under Part I of the Companies Act, 1934, as companies with share capital. 
The only shares issued — other than in the name of the Minister (of Finance) in trust for His Majesty the King 
in right of Canada — are directors' qualifj'ing shares, all directors having made assignments in blank of such 
qualifying shares. 

Agreements between the Minister and each of these companies provide, in substance, for: — (1) the 
performance by the company of such transactions as may be delegated to it by the Minister or the Wartime 
Prices and Trade Board; (2) the setting up of branch offices or the incorporation and organization of subsidiary 
companies; (3) the keeping of proper accounts of operations and the rendering of financial statements for each 
monthly period and for the fiscal year; (4) the Minister to be kept advised of the principles followed in the 
operation of the business; (5) express consent in writing of the Minister to be obtained for operations other 
than those necessary or incidental to the carrying out of the agreements; (6) amendments or supplements to the 
agreements to be approved by the Minister. 

The Commodity Prices Stabilization Corporation Ltd., has to do with the co